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MN KIM TON CHNG 3 B. CU HI 3.1. Trnh by cc th tc KS chung v cc th tc KS ng dng 3.2. Xc lp cc th tc nhm m bo an ton v trung thc d liu trong trng hp doanh nghip tin hc ho cng tc k ton. C. CU HI THO LUN 3.1. Phng k ton ca cng ty bn ang lm vic c 5 ngi. Hy nh hng t chc b my k ton sao cho p ng tt nht cc yu cu kim sot. 3.2. "C h thng thng tin l c phng php thm nhp h thng ." Hy nhn nh. Bn c tin rng c mt h thng an ninh hon ho khng? Nu kim sot ni b khng m bo 100% hiu Internet. Ngoi ra, do VP cng ty c t trong cng khu vc vi nh my, nn kh nng thit hi do chy, n, rt cao. Bn l kim ton ni b, hy trnh by cc th tc kim sot chung cn thit v c th thc hin c cho h thng ca cng ty. 3.4. Trnh by v cc dng thc Virus my tnh v cc bin php phng nga 3.5. Cc th tc m bo an ton cho my tnh c nhn, my tnh mng v truy cp Internet? 3.6. Trnh by cc hnh thc lm dng k thut my tnh thng dng hin nay (v d hacking, qu, th ti sao phi thc hin n? 3.7. Cng ty bn ang cng tc t chc cng tc k ton t ng ho, c ni mng ni b v cracking, ) D. Cc bi tp tnh hung 3.1 Bn l mt kim ton vin c phn cng kim ton cho khch hng XYZ. Bn tin kho st s b h thng v chnh sch k ton ca cng ty. Nhng thng tin thu thp c nh sau: + Ban kim sot ca cng ty bao gm k ton trng, trng phng ti v, ph gim c ti chnh v trng phng ngn sch + Trng phng ti v l tng l tr l ca ng A, ngi lin quan n v x cang an tham tin cch y 3 nm + Cng ty c k hoch thay i phng php trch khu hao ti sn c nh. Qua nhng ln tr chuyn, ban qun l cng ty m ch rng, nu cng ty kim ton khng ng vic thay i ny th cng ty XYZ s thay i n v kim ton + Ph gim c ph trch ti chnh ca cng ty l gim c ca phng kim ton ni b vi 5 nhn vin + Quyn lc chi phi trong cng ty dng nh tp trung vo 3 anh em: gim c iu hnh, ch tch HQT v ph gim c ph trch ti chnh + Vic nh gi hot ng ca cc b phn trc thuc da trn nh gi ch quan bi v cc nh qun l cho rng vic p dng cc phng php nh gi truyn thng l khng hiu qu + Thu nhp ca cng ty tng lin tc trong 5 nm qua nhng thi im hin ti ang c du hiu chng li v gim xung + Bn xem xt cc hng dn chnh sch v th tc bng vn bn ca cng ty lin quan n khch hng, nh cung cp v nhn vin + nh gi s b v h thng k ton l tt cng nh l vic p dng cc th
tc kim sot ni b. Yu cu: + Da trn nhng thng tin trn, hy a ra nhng vn c th pht sinh lin quan n cc thnh phn ca KSNB theo COSO 3.2 Gii thch nhng sai phm sau y trong nguyn tc phn chia trch nhim v a ra cc th tc kim sot b sung cn thit a. Nhn vin chm cng A ghi nhn thi gian lm vic 40g cho mt nhn vin ngh lm. Sau A tnh ton v k duyt vo bng lng phi tr trong thng b. Nhn vin th qu B to ra mt ho n gi t mt cng ty mang tn anh h ca B. Sau B lp phiu chi thanh ton cho ho n . c. Mt nhn vin ca phn xng A bc ra khi kho hng ca phn xng vi mt s sn phm trong tay, ng thi ghi chp vo th kho l xut cc sn phm qua phn xng lp rp. d. Th qu nhn tin thanh ton t khch hng, ct vo ti c nhn v khng ghi gim s phi thu trn ti khon ca khch hng. 3.3 Cng ty XYZ nh bn t vn b tr cc cng vic sau cho 3 nhn vin k ton: + Ghi s ci tng hp + Theo di cc khon phi thu + Theo di cc khon phi tr + Lp cc phiu thu, phiu chi + Theo di nht k chi tin + Theo di cc khon hng bn tr li v gim gi + i chiu s ph ngn hng + Th qu a. Lit k cc cp chc nng m mt nhn vin khng th kim nhim c b. Phn chia cng vic cho 3 nhn vin trn 3.4. Anh, ch c tuyn dng lm k ton trng cho mt cng ty t nhn trch nhim hu hn c quy m va. Cng ty c 1 nh my sn xut, Phng mua hng v phng kinh doanh. Hot ng kinh doanh ca cng ty bao gm nhp khu vt t, sn xut, gia cng, bn trong nc v xut khu. Ch cng ty- ng Anh t ra yu cu vi k ton trng nh sau: i vi ni b cng ty cn cung cp cc thng tin chnh xc, trung thc. Cn m bo an ton ti a cho ti sn v thng tin ca cng ty. Cc thng tin cung cp cho bn ngoi, nht l cc bo co thu, phi mt mc ph hp, vi kh nng np thu thp nht c th c nhng khng phm php. Sp n phi tin hnh tin hc ho cng tc k ton. K ton trng chu s ch o trc tip t gim c ti chnh ca cng ty. BG ca cng ty bao gm ng Anh- tng gim c, c Hoa- gim c ti chnh- l con gi ng Anh, anh Minh- gim c mua hng- con trai ng Anh, anh Hong- gim c bn hng- chng c Hoa. Phng k ton ca cng ty c 7 nhn vin, c trnh t trung cp k ton, ch yu l ngi quen trong gia nh ng Anh. K ton trng tin nhim ngh vic khng r l do. Anh, ch ngh c tm hiu qua tnh hnh trc khi chnh thc nhn vic. Sau mt bui sng tm hiu, anh, ch nhn thy cc vn sau:2
Khng c y cc chng t trong khu mua hng Mt s mt hng c mua vi gi cao v thanh ton bng tin mt Thiu cc th tc xt duyt v chun y khi bn chu hay khi thanh ton n phi tr ng Anh thng xuyn lm vic nh my, t khi c mt ti VP cng ty. Mt s khch hng ln thng tr li hng, hng b tr li c thanh l vi gi rt thp Nhn vin phng k ton khng t thin ch v khng hp tc T khi thnh lp cho n nay, cng ty cha kim k ti sn. ng Anh cam kt s h tr anh, chi trong cng vic mi. Hy nhn nh v h thng kim sot ni b ca cng ty v cho bit anh, ch c nhn lm KTT ca cng ty hay khng? Ti sao? 3.5. X nghip Z l n v ni b hch ton ph thuc ca cng ty ABC. X nghip c n tin hnh tin hc ho cng tc k ton. Trc khi n c tin hnh, cng ty ABC tin hnh cng tc kim ton ni b i vi x nghip Z. ng Trung l kim ton vin ni b ca cng ty c giao nhim v ny. phn hnh k ton phi tr, ong Trung tin hnh kim tra ngu nhin 50 nghip v, kim tra tt c cc chng t gc c lin quan. Cc ni dung kim tra bao gm tnh thc t ca nghip v, vic xt duyt, qu trnh x l, ghi s v bo co. Trong 50 nghip v trn, c 45 nghip v c y chng t gc, c kim tra, xt duyt v ghi s chnh xc. 5 nghip v cn li l 5 nghip v mua dch v c x l theo yu cu ca cc qun l trong x nghip. Trong 5 nghip v trn, c 1 nghip v vi s tin 5.200.000 cho hot ng bo tr v sa cha my mc c thanh ton cho DN t nhn TNHH Sa cha c kh Sao Mai, nhng khng c ch k duyt, khng c yu cu hay ngh sa cha v khng c bin bn nghim thu. ng Trung pht hin thm trong nm ti chnh c 8 ho n cng ca DN t nhn TNHH Sa cha c kh Sao Mai, cho dch v sa cha v bo tr, vi s tin t 5.000.000 n 8.000.000. Trn cc chng t ny c ch k tt ca ng Hunh, trng b phn gim st s dng my mc trang b ca x nghip. Khi trao i vi ng Hunh, ng Hunh cho bit ng khng h k tt trn cc chng t ni trn, v ni rng khng h bit DN t nhn TNHH Sa cha c kh Sao Mai l doanh nghip no. Sau khi xc minh, DN t nhn TNHH Sa cha c kh Sao Mai khng h c tht. Yu cu: 1. Phn tch cc sai phm, cc ri ro i vi h thng thng tin k ton ca x nghip Z. 2. Thit lp cc th tc kim sot nhm pht hin, ngn chn cc ri ro ni trn. E. BI TP T LM 3.1. Cng ty ca anh, chi trang b h thng my tnh cho cc phng ban. b phn kho, c mt my vi tnh c s dng phc v cho cng tc qun l hng tn kho, theo di nhp xut kho v lp, in th kho cng nh cc bo co khc khi c yu cu. Trong qu trnh phn tch h thng k ton hng tn kho, anh (ch) pht hin rng: c mt nhn vin ca b phn kho c trnh trung cp tin hc ng dng. Nhn vin ny thc hin cc cng tc sau:3
Nhn cc phiu yu cu vt t, hng ho, kim tra, xt duyt s lng xut kho Thc hin tc v xut kho, nhp liu nghip v xut kho vo my tnh, cp nht th kho Cui thng, in th kho, bo co nhp xut tn cc mt hng tn kho, kim tra, i chiu , iu chnh, chuyn cho trng b phn qun l kho k duyt v gi cho b phn k ton. Khi tho lun v kim sot h thng cho ng dng k ton hng tn kho vi trng b phn qun l kho, trng b phn qun l kho cho bit my tnh c s dng rt hiu qu trong cng tc qun l kho, do khng cn bt k mt th tc kim sot no khc na c. Yu cu: Trnh by vn tt v cc ri ro c th xy ra i vi h thng k ton hng tn kho, cc ri ro i vi doanh nghip v a ra cc th tc kim sot khc phc cc ri ro trn. 3.2. Khi thit k h thng nhn n t hng , mt kim ton vin ni b c ngh nn kim tra s d n ca khch hng khi nhn mt n t hng ca khch hng tng ng l: 10.000.000 (s d n Khch hng sau khi cng thm gi tr n t hng) 0 10.000.000 l gii hn tn dng ca khch hng ln nht ca doanh nghip. Hy cho bit th tc kim sot ny l g? (kim tra gii hn, kim tra hp l, kim tra d liu, kim sot x l?) Gii thch. 3.3. Anh Tin l kim ton vin ni b ca cng ty Highlight. Tin c phn cng xem xt v nh gi h thng kim sot chung ca phng thng tin qun tr ca cng ty, l mt trung tm vi bng hiu Neon rt ni bt. Trung tm nm ngay tng trt trong to nh bn tng bn cnh sng v di mc nc l 4 inch. Tin bc vo to nh. Anh gp c tip tn v xin gp trng phng thng tin qun tr. Khng cn hi Tin l ai v lin h v vic g, c tip tn bo anh trng phng i khi trung tm trong vi pht v bo anh ngi i trong phng my tnh. "Chng ti c 4 v khch ang i y. H dng nh ang mt mi v nhng ngn n nhp nhy ca ci bng in t. "Bng in t g vy" " l bng nm cnh ci bnh 10 gallon nu c ph bng gas". C th k tr li. Anh Tin i b xung trung tm d liu, dc theo hnh lang ng ngi n cn tin. Dc theo 2 bn ca hnh lang, anh ch c nhiu gi a t c dn nhn rt p vi ni dung nh "Tp tin chnh TK phi thu ca khch hng", "Tp tin chnh tin lng nhn vin", " bo co c phn" v S Ci cc TK. Anh y dng li mt lt nhn tr chi nm vng ly qu v ch rng ngi ta c th ly cc chic vng t 2 bn thnh ca ch ng a mm. "Tht l nhng ngi thng minh lanh l, bit tn dng cch cho nhng chic vng khng c gi tr ". Khi Tin bc vo phng d liu, anh ch thy nhn vin mi m qung ti liu vo trong mt thng dn nhn "thng tin u vo". Nhn vin nhp d liu ang nhp thng tin vo my tnh. Tin nhn thy ti liu c chn theo nguyn tc "LIFO tu ". Bc vo phng my tnh, Tin cho anh chng duy nht trong phng, mt nhn vin vn hnh ang bn rn bm l cc th chm cng v b chng vo tp h4
s gi l "H s tnh lng nhn vin" "Tht l mt nhn vin ng gi" Tin ngm ngh "tht l hay khi thy c mt ngi n lc lm nhng vic nh vy." Tin rt mt tch c ph, m tin l v t n ln gi ca cc hp a. Tin t hi khng bit c git c ph no lan xung sn nh nh lan qua cc hp a khng. Tin ch rng nhn vin vn hnh my x l cc t check tr lng khng c nh s trc qua mt my k sc, ng thi tch giy than khi sc. Lin th t ca bng sc c chuyn n mt gi bng g trong khi chic my chy mt cch m i. Do anh nhn vin c c hi ht thuc v tr chuyn vi hai anh chng kim th t. Tin thc s c n tng n mi quan tm ca anh NV vn hnh v vn gn gng. Anh y hu ngay c c nhng bo co in ra t my tnh vi cc thng s k thut vi tnh nh s nghip v x l, bt u v kt thc khi no qua my hu giy ngay sau khi x l lng xong. Tin nhn mt n ci tho mn t anh NV vn hnh khi anh tn dng v ci v gn gng ca phng. Tin thy mt ci hp trong gc vi nhn "n tp tin d phng" v hi "ci lm g vy". Anh NV vn hnh gii thch rng t trng BP bo tr my tnh cho php trung tm d liu lu tr cc chng trnh quan trng trong ngn t kho ca anh y. "Chng trnh g vy" "Nh ti bit th chng trnh duy nht l chng trnh m phng cc nhn vt trong chuyn hot hnh". Tin lic qua phng bo ch v lp tc thy ngay anh chng trng thng tin qun tr t chc nh th no. Ba khu hiu m gy n tng n Tin nht l: 1) Trung thc l phng chm ca chng ta. Tt c ti liu vo phi c x l ngay theo nguyn tc n trc, x l trc. 2) y l vn hnh x l d liu, khng phi dch v phn phi. Tt c thng tin ra cho tun hin hnh phi c t trn chic bn ln trong cn tin trc 4 gi mi chiu th su. Hy t gip mnh. 3) xc tin x l v gim bt giy t khng cn thit, nhng ti liu khng c my tnh chp nhn do s liu khng cn bng, khng khp hay d liu khng hp php phi c ngay lp tc sa v nhp li bi NV vn hnh. Anh trng phng thng tin qun tr vo, cho Tin v xin li v i qu lu v anh y mt nhiu thi gian tm mt ng xt nc di ko vo phng d liu thng qua tm vch ngn bng g vi phng nu nc bn cnh. "Tht l mt kin hay" Tin ni "S r hn nhiu so vi mua mt bnh cha chy cho trung tm". "Anhhy vn phng nh th no" Anh trng phng hi. "Rt tt" Tin tr li, "ti s i ngay cn lm vic khc". Yu cu: nu bn phn cng nh gi v phn kim sot chung trong kim sot h thng ti trung tm d liu ny, bn s nh gi nh th no trong bo co ca mnh. 3.4. Bn l tng gim c ca cng ty kinh doanh vt liu xy dng. Trong su thng va qua, cng ty lin tc mt khch hng v mt i th cnh tranh. i th ny c gi cho bn thp hn mt cht. Bn linh cm c mt vn g xy ra v tin hnh iu tra. Bn bit c rng c mt trong s nhng nhn vin ca bn truy cp vo my tnh v ly i thng tin v gi s cho bn v bn thng tin ny cho i th cnh tranh. Yu cu5
a. Ch ra s yu km trong kim sot ni b ca h thng my tnh ca cng ty bn l nguyn nhn dn n hnh vi gian ln trn. b. Theo bn, thng tin v gi cho bn c truy xut, trm cp v bn cho i th cnh tranh ca cng ty nh th no? c. Lm th no ngn nga v pht hin gian ln ny? 3.5 Cc th tc kim sot no cn thit ngn nga cc tnh hung sau pht sinh: 1. nhp S ngy lm vic trong chng trnh tnh lng cho nhn vin ghi nhn s ngy lm vic thc t ca nhn vin trong thng. Trong danh sch tr lng c 1 nhn vin lm vic 45 ngy. 2. Mt nhn vin k thut b phn cng ngh thng tin truy cp vo trong d liu ca chng trnh v thay i tin lng phi tr cho mnh t 3tr ln 3.5tr 3. Trong danh sch cc phiu chi tin, c 2 nghip v c s phiu chi trng nhau 4. Mt cng ty mt ton b d liu cn thit s dng cho chng trnh k ton sau khi thay i my tnh mi 5. Trong bo co lit k ho n GTGT mua vo bn ra c in ra t 1 chng trnh k ton c nhng dng ho n khng c m s thu 6. Trong bng k bn hng, c ngy ca ha n bn hng pht sinh trc ngy t hng ca khch hng . 7. Trong phn hnh chi tin, c 2 nghip v chi tin thanh ton cho cng 1 ha n vo 2 ngy 13 v 26 trong thng 8. Trong qu trnh nhp liu khon thanh ton 104,000,000 t khch hng, k ton nhp s 0 thnh ch O. Do , chng trnh khng x l c nghip v, s d ca khch hng cng khng thay i 9. Sau khi hon tt qu trnh khai bo v nhp s d u k cc ti khon, i tng chi tit ca mt phn mm k ton mi a vo s dng, k ton tin hnh kho s s d u k. Khi i chiu s d n ca ti khon 131 th li khng khp vi s d tng hp cc khon phi thu ca cc khch hng. 10. Khi xem bo co tn kho ca mt mt hng, c nhng thi im lng hng tn kho ca mt hng ny b m do dn n vic tnh ton gi xut hng tn kho b sai. 3.6 Doanh nghip X l doanh nghip thng mi kinh doanh mt hng my tnh. Thng 11/2004, DN bt u s dng phn mm k ton AIS vo trong cng tc k ton ca mnh. Phn mm c ci t ni mng cc b trn 4 my. Phng k ton hin hnh c 4 nhn vin A, B, C, D trong A l k ton trng ca doanh nghip. Phn mm c y cc chc nng ghi nhn tt c cc nghip v k ton pht sinh ca 1 doanh nghip thng mi. C th cc chc nng v quyn s dng nh sau: Chc nng + Thu tin + Chi tin + Mua hng nhp kho + Tr li hng mua + Gim gi hng mua + Doanh thu bn hng + Xut kho + Hng bn tri li + Gim gi hng bn Quyn s dng c th phn chia Xem, thm, sa, xa Xem, thm, sa, xa Xem, thm, sa, xa Xem, thm, sa, xa Xem, thm, sa, xa Xem, thm, sa, xa Xem, thm, sa, xa Xem, thm, sa, xa Xem, thm, sa, xa6
Thit lp h thng (Nhp s d, to danh mc ti khon, khch hng, nh cung cp, hng tn kho)
Xem, thm, sa, xa
Yu cu: + Vi vai tr l k ton trng, bn c giao xt duyt tt c cc nghip v k ton pht sinh. Hy nu cch thc m A c th p dng xt duyt cc nghip khi s dng chng trnh AIS + Phn chia cc cng vic k ton nt cch hp l cho tng nhn vin phng k ton ca doanh nghip X khi s dng phn mm k ton AIS. + Cho nh gi, nhn xt v vic phn chia cng vic trn
H THNG CH UN MC K IM TO N VIT NAM37 chun mc kim ton t 1: Ban hnh bn (04) chun mc kim ton Vit Nam : 1. Chun mc s 200: Mc tiu v nguyn tc c bn chi phi kim ton bo co ti chnh; 2. Chun mc s 210: Hp ng kim ton; 3. Chun mc s 230: H s kim ton; 4. Chun mc s 700: Bo co kim ton v bo co ti chnh. t 2: Ban hnh su (06) chun mc kim ton Vit Nam (t 2) :1. Chun mc s 250 - Xem xt tnh tun th php lut v cc qui nh trong kim ton bo co ti chnh; 2. Chun mc s 310 - Hiu bit v tnh hnh kinh doanh; 3. Chun mc s 500 - Bng chng kim ton; 4. Chun mc s 510 - Kim ton nm u tin - S d u nm ti chnh; 5. Chun mc s 520 - Quy trnh phn tch; 6. Chun mc s 580 - Gii trnh ca Gim c.
t 3 : Ban hnh su (06) chun mc kim ton Vit Nam (t 3) : 1. Chun mc s 240 - Gian ln v sai st; 2. Chun mc s 300 - Lp k hoch kim ton; 3. Chun mc s 400 - nh gi ri ro v kim sot ni b; 4. Chun mc s 530 - Ly mu kim ton v cc th tc la chn khc; 5. Chun mc s 540 - Kim ton cc c tnh k ton; 6. Chun mc s 610 - S dng t liu ca kim ton ni b. t 4 : Ban hnh nm (05) chun mc kim ton Vit Nam (t 4) :1. Chun mc s 220 - Kim sot cht lng hot ng kim ton; 2. Chun mc s 320 - Tnh trng yu trong kim ton; 3. Chun mc s 501 - Bng chng kim ton b sung i vi cc khon mc v s kin c bit; 4. Chun mc s 560 - Cc s kin pht sinh sau ngy kho s k ton lp bo co ti chnh; 5. Chun mc s 600 - S dng t liu ca kim ton vin khc. t 5 : Ban hnh su (06) chun mc kim ton Vit Nam (t 5) : 7
1. Chun mc s 401 - Thc hin kim ton trong mi trng tin hc; 2. Chun mc s 550 - Cc bn lin quan; 3. Chun mc s 570 - Hot ng lin tc; 4. Chun mc s 800 - Bo co kim ton v nhng cng vic kim ton c bit ; 5. Chun mc s 910 - Cng tc sot xt bo co ti chnh; 6. Chun mc s 920 - Kim tra thng tin ti chnh trn c s cc th tc tho thun trc. t 6 : Ban hnh su (06) chun mc kim ton Vit Nam (t 6) : 1. Chun mc 402 - Cc yu t cn xem xt khi kim ton n v c s dng dch v bn ngoi 2. Chun mc 620 - S dng t liu ca chuyn gia 3. Chun mc 710 - Thng tin c tnh so snh 4. Chun mc 720 - Nhng thng tin khc trong ti liu c bo co ti chnh kim ton 5. Chun mc 930 - Dch v tng hp thng tin ti chnh 6. Chun mc 1000 - Kim ton bo co quyt ton vn u t hon thnh. t 7 : Ban hnh bn (04) chun mc kim ton Vit Nam (t 7) : 1. Chun mc 260 - Trao i cc vn quan trng pht sinh khi kim ton vi Ban lnh o n v c kim ton; 2. Chun mc 330 - Th tc kim ton trn c s nh gi ri ro; 3. Chun mc 505 - Thng tin xc nhn t bn ngoi; 4. Chun mc 545 - Kim ton vic xc nh v trnh by gi tr hp l. ----------------oOo--------------
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H THNG CH UN MC K IM TO N VIT NAM
CHUN MC S 200 " MC T I U V N GUY N T C C B N C HI PHI KI M T O N B O C O T I C H N H " (Ban hnh theo Quyt nh s 120/1999/Q-BTC ngy 27 thng 9 nm 1999 ca B trng B Ti chnh) QUI NH CHUNG 01. Mc ch ca chun mc ny l qui nh v hng dn p dng cc mc tiu v nguyn tc c bn chi phi kim ton bo co ti chnh. 02. Kim ton vin v cng ty kim ton phi lun nm vng mc tiu kim ton l a ra kin v s trung thc v hp l ca bo co ti chnh trn c s cc nguyn tc c bn chi phi kim ton bo co ti chnh. 03. Chun mc ny p dng cho kim ton bo co ti chnh v c vn dng cho kim ton thng tin ti chnh khc v cc dch v lin quan ca cng ty kim ton. Kim ton vin v cng ty kim ton phi tun th nhng qui nh ca chun mc ny trong qu trnh thc hin kim ton v cung cp dch v lin quan khc. n v c kim ton (khch hng) v cc bn s dng kt qu kim ton phi c nhng hiu bit cn thit v mc tiu v nguyn tc c bn qui nh trong chun mc ny trong qu trnh phi hp cng vic vi cng ty kim ton v kim ton vin cng nh khi x l cc quan h lin quan n cc thng tin c kim ton. Cc thut ng trong chun mc ny c hiu nh sau: 04. Bo co ti chnh: L h thng bo co c lp theo chun mc v ch k ton hin hnh (hoc c chp nhn) phn nh cc thng tin kinh t, ti chnh ch yu ca n v. 05. Trng yu: L thut ng dng th hin tm quan trng ca mt thng tin (mt s liu k ton) trong bo co ti chnh. Thng tin c coi l trng yu c ngha l nu thiu thng tin hay thiu chnh xc ca thng tin s nh hng n cc quyt nh ca ngi s dng bo co ti chnh. Mc trng yu tu thuc vo tm quan trng ca thng tin hay ca sai st c nh gi trong hon cnh c th. Tnh trng yu ca thng tin phi xem xt c trn tiu chun nh lng v nh tnh. 06. m bo: L s hi lng ca kim ton vin v tin cy ca cc kt lun hoc bng chng kim ton thu thp c, hoc do n v a ra cho ngi s dng. c c s m bo ny, kim ton vin cn nh gi cc bng chng thu thp c khi thc hin kim ton v hnh thnh kt lun. Mc hi lng c c dn n mc m bo tu thuc vo vic thc hin v kt qu thc hin cc th tc kim ton. 07. m bo hp l: L trong mt cuc kim ton, kim ton vin a ra mt mc m bo cao nhng khng phi l tuyt i. C ngha l bo co ti chnh c kim ton khng cn cha ng nhng sai st trng yu so vi kin ca kim ton vin trong bo co kim ton. 08. Trung thc: L thng tin ti chnh v ti liu k ton phn nh ng s tht ni dung, bn cht v gi tr ca nghip v kinh t pht sinh. 09. Hp l: L thng tin ti chnh v ti liu k ton phn nh trung thc, cn thit v ph hp v khng gian, thi gian v s kin c nhiu ngi tha nhn. 10. Hp php: L thng tin ti chnh v ti liu k ton phn nh ng php lut, ng chun mc v ch k ton hin hnh (hoc c chp nhn).
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NI DUNG CHUN MC Mc tiu ca kim ton bo co ti chnh 11. Mc tiu ca kim ton bo co ti chnh l gip cho kim ton vin v cng ty kim ton a ra kin xc nhn rng bo co ti chnh c c lp trn c s chun mc v ch k ton hin hnh (hoc c chp nhn), c tun th php lut lin quan v c phn nh trung thc v hp l trn cc kha cnh trng yu hay khng? Mc tiu ca kim ton bo co ti chnh cn gip cho n v c kim ton thy r nhng tn ti, sai st khc phc nhm nng cao cht lng thng tin ti chnh ca n v. 12. kin ca kim ton vin lm tng thm s tin cy ca bo co ti chnh, nhng ngi s dng bo co ti chnh khng th cho rng kin ca kim ton vin l s m bo v kh nng tn ti ca doanh nghip trong tng lai cng nh hiu qu v hiu lc iu hnh ca b my qun l. Nguyn tc c bn chi phi kim ton bo co ti chnh 13. Cc nguyn tc c bn chi phi kim ton bo co ti chnh, gm: - Tun th php lut ca Nh nc; - Tun th nguyn tc o c ngh nghip; - Tun th chun mc kim ton; - Kim ton vin phi c thi hoi nghi mang tnh ngh nghip. 14. Kim ton vin phi lun lun coi trng v chp hnh ng php lut ca Nh nc trong qu trnh hnh ngh kim ton. 15. Kim ton vin phi tun th cc nguyn tc o c ngh nghip kim ton, nh sau: a) c lp; b) Chnh trc; c) Khch quan; d) Nng lc chuyn mn v tnh thn trng; e) Tnh b mt; f) T cch ngh nghip; g) Tun th chun mc chuyn mn. 16. c lp: c lp l nguyn tc hnh ngh c bn ca kim ton vin. Trong qu trnh kim ton, kim ton vin phi thc s khng b chi phi hoc tc ng bi bt k li ch vt cht hoc tinh thn no lm nh hng n s trung thc, khch quan v c lp ngh nghip ca mnh. Kim ton vin khng c nhn lm kim ton cho cc n v m mnh c quan h kinh t hoc quyn li kinh t nh gp vn c phn, cho vay hoc vay vn t khch hng, hoc l c ng chi phi ca khch hng, hoc c k kt hp ng gia cng, dch v, i l tiu th hng ho,... Kim ton vin khng c nhn lm kim ton nhng n v m bn thn c quan h h hng thn thuc (nh b, m, v, chng, con ci, anh ch em rut) vi nhng ngi trong b my qun l (Hi ng qun tr, Ban Gim c, cc trng, ph phng v nhng ngi tng ng) trong n v c kim ton. Kim ton vin khng c va lm dch v k ton (nh trc tip ghi chp, gi s k ton v lp bo co ti chnh) va lm dch v kim ton cho cng mt khch hng. Trong qu trnh kim ton, nu c s hn ch v tnh c lp th kim ton vin phi tm cch loi b s hn ch ny. Nu khng loi b c th kim ton vin phi nu r iu ny trong bo co kim ton. 17. Chnh trc: Kim ton vin phi thng thn, trung thc v c chnh kin r rng. 18. Khch quan: Kim ton vin phi cng bng, tn trng s tht v khng c thnh kin, thin v. 19. Nng lc chuyn mn v tnh thn trng: Kim ton vin phi thc hin cng vic kim ton vi y nng lc chuyn mn cn thit, vi s thn trng cao nht v tinh thn lm vic chuyn cn. Kim ton vin c nhim v duy tr, cp nht v nng cao kin thc trong 10
hot ng thc tin, trong mi trng php l v cc tin b k thut p ng yu cu cng vic. 20. Tnh b mt : Kim ton vin phi bo mt cc thng tin c c trong qu trnh kim ton, khng c tit l bt c mt thng tin no khi cha c php ca ngi c thm quyn, tr khi c ngha v phi cng khai theo yu cu ca php lut hoc trong phm vi quyn hn ngh nghip ca mnh. 21. T cch ngh nghip: Kim ton vin phi trau di v bo v uy tn ngh nghip, khng c gy ra nhng hnh vi lm gim uy tn ngh nghip. 22. Tun th chun mc chuyn mn: Kim ton vin phi thc hin cng vic kim ton theo nhng k thut v chun mc chuyn mn qui nh trong chun mc kim ton Vit Nam (hoc chun mc kim ton quc t c Vit Nam chp nhn) v cc quy nh php lut hin hnh. 23. Kim ton vin phi tun th chun mc kim ton Vit Nam hoc chun mc kim ton quc t c Vit Nam chp nhn. Cc chun mc kim ton ny qui nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn lin quan n kim ton bo co ti chnh. 24. Kim ton vin phi c thi hoi nghi mang tnh ngh nghip trong qu trnh lp k hoch v thc hin kim ton v phi lun thc rng c th tn ti nhng tnh hung dn n nhng sai st trng yu trong cc bo co ti chnh. V d: Khi nhn c bn gii trnh ca Gim c n v, kim ton vin khng c tha nhn ngay cc gii trnh l ng, m phi tm c nhng bng chng cn thit chng minh cho gii trnh . Phm vi kim ton 25. Phm vi kim ton l nhng cng vic v th tc kim ton cn thit m kim ton vin phi xc nh v thc hin trong qu trnh kim ton t c mc tiu kim ton. Th tc kim ton phi c xc nh trn c s chun mc kim ton Vit Nam (hoc chun mc kim ton quc t c chp nhn), ph hp yu cu ca t chc ngh nghip, ph hp qui nh ca php lut v cc tho thun trong hp ng kim ton. m bo hp l 26. Kim ton vin thc hin kim ton theo chun mc kim ton Vit Nam (hoc chun mc kim ton quc t c chp nhn) c c mt s m bo hp l rng bo co ti chnh nu c sai st trng yu th c kim ton vin pht hin v trnh by trong bo co kim ton. Bo co ti chnh c kim ton, ni chung khng cn (hoc khng c) sai st trng yu. m bo hp l l khi nim lin quan n vic thu thp bng chng kim ton cn thit gip kim ton vin v cng ty kim ton kt lun rng khng cn sai st trng yu trong bo co ti chnh. Khi nim m bo hp l lin quan n ton b qu trnh kim ton. 27. Kh nng pht hin ra sai st trng yu ca kim ton vin b gii hn do nhng hn ch tim tng sau y: . S dng phng php kim tra chn mu v p dng cc th nghim; . Nhng hn ch tim tng ca h thng k ton v h thng kim sot ni b (V d: Kh nng xy ra thng ng, lp chng t gi, ...); . Phn ln cc bng chng kim ton thng c tnh xt on v thuyt phc nhiu hn s m bo chc chn v khng nh. 28. a ra kin kim ton, kim ton vin ch yu phi da vo s nh gi, xt on ring ca mnh, c bit lin quan n vic: . Thu thp bng chng kim ton; . Rt ra kt lun da trn cc bng chng kim ton thu thp c, (V d: nh gi tnh hp l ca cc c tnh k ton nh khu hao TSC, lp d phng, ...). Trch nhim i vi bo co ti chnh 29. Gim c (hoc ngi ng u) n v c kim ton chu trch nhim lp, trnh by trung thc, hp l bo co ti chnh theo ng chun mc v ch k ton hin hnh (hoc c chp thun) v cc quy nh c lin quan. 11
Kim ton vin v cng ty kim ton chu trch nhim kim tra, chun b v trnh by kin ca mnh v bo co ti chnh. Vic kim ton bo co ti chnh khng lm gim nh trch nhim ca Gim c (hoc ngi ng u) n v c kim ton i vi bo co ti chnh.
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C HU N MC S 210 " HP N G KI M T O N" (Ban hnh theo Quyt nh s 120/1999/Q-BTC ngy 27 thng 9 nm 1999 ca B trng B Ti chnh) QUI NH CHUNG 01. Mc ch ca chun mc ny l qui nh cc nguyn tc v ni dung c bn ca cc tho thun gia cng ty kim ton vi khch hng v cc iu khon v iu kin : a) Ca hp ng kim ton; b) V trch nhim ca cng ty kim ton v khch hng khi thc hin hoc thay i cc iu khon ca hp ng kim ton. Chun mc ny cng hng dn th thc p dng cc nguyn tc v ni dung c bn ca hp ng kim ton. Vic k kt v thc hin hp ng kim ton phi ph hp vi quy nh ca Php lut v Hp ng kinh t v Chun mc kim ton ny. 02. Cng ty kim ton v khch hng phi cng nhau thng nht v cc iu khon v iu kin ca hp ng kim ton. Cc iu khon v iu kin tho thun phi c ghi trong hp ng kim ton hoc cc hnh thc vn bn cam kt ph hp khc. 03. Chun mc ny p dng cho vic lp v thc hin hp ng kim ton bo co ti chnh v c vn dng cho vic lp v thc hin hp ng kim ton thng tin ti chnh khc v cc dch v lin quan ca cng ty kim ton. Trng hp cng ty kim ton cung cp dch v lin quan khc, nh t vn thu, t vn ti chnh, k ton, ... th vic k kt hp ng t vn ring l cn thit. Kim ton vin, cng ty kim ton v khch hng phi thc hin cc qui nh ca chun mc ny trong vic tho thun v thc hin hp ng kim ton. Cc thut ng trong chun mc ny c hiu nh sau: 04. Hp ng kim ton: L s tho thun bng vn bn gia cc bn tham gia k kt (cng ty kim ton, khch hng) v cc iu khon v iu kin thc hin kim ton ca khch hng v cng ty kim ton, trong xc nh mc tiu, phm vi kim ton, quyn v trch nhim ca mi bn, hnh thc bo co kim ton, thi gian thc hin v cc iu khon v ph, v x l khi tranh chp hp ng. Hp ng kim ton phi c lp v k chnh thc trc khi tin hnh cng vic kim ton nhm bo v li ch ca khch hng v ca cng ty kim ton. Ni dung chun mc 05. Cng ty kim ton v khch hng khi k kt hp ng kim ton, hp ng dch v hoc k vn bn cam kt khc thay cho hp ng phi tun th cc quy nh ca php lut hin hnh v hp ng kinh t. 06. Hp ng kim ton phi c y cc iu khon chung ca hp ng kinh t theo qui nh hin hnh, c th thay i ph hp vi s tho thun ca cc bn, nhng phi bao gm cc yu t ch yu sau y: - S hiu vn bn; ngy, thng, nm k hp ng; - Tn, a ch, s ti khon v ngn hng giao dch ca cc bn; - Ni dung dch v; - Cht lng hoc yu cu k thut ca cng vic; - iu kin nghim thu, giao nhn; - Cc bin php bo m thc hin hp ng; - Trch nhim do vi phm hp ng; - Gi c v phng thc thanh ton; - Thi hn c hiu lc ca hp ng; 13
- Ngn ng s dng trong hp ng; - S lng bn hp ng chnh thc v ni qun l. - H tn, chc v, ch k ngi i din (hoc ngi c u quyn) ng du ca cc bn tham gia k hp ng; - Cc tho thun khc. Ngoi nhng yu t ch yu ni trn, hp ng kim ton cn c nhng ni dung sau: - Mc ch, phm vi v ni dung kim ton hoc dch v khc; - Trch nhim ca Gim c (hoc ngi ng u) n v c kim ton trong vic lp v trnh by bo co ti chnh; - Trch nhim ca khch hng trong vic cung cp chng t, ti liu k ton v nhng thng tin khc lin quan n cng vic kim ton; - Phm vi kim ton phi ph hp v tun th php lut v cc chnh sch, ch hin hnh; - Hnh thc bo co kim ton hoc hnh thc khc th hin kt qu kim ton; - C im ni r l trn thc t c nhng ri ro kh trnh khi do bn cht v nhng hn ch vn c ca kim ton cng nh ca h thng k ton v h thng kim sot ni b, do ngoi kh nng ca kim ton vin trong vic pht hin ra nhng sai st; (V d: C nhng ti liu gii trnh sai vn khng pht hin ra). 07. Cng ty kim ton c th b sung thm cc ni dung sau vo hp ng kim ton: - Nhng iu khon lin quan n vic lp k hoch kim ton; - Trch nhim ca khch hng trong vic cung cp bng vn bn s m bo v nhng thng tin cung cp lin quan n kim ton; - M t hnh thc cc loi th, bo co khc m cng ty kim ton c th gi cho khch hng (nh th qun l, bn gii trnh ca Gim c, th xc nhn ca ngi th 3 ...); - C s tnh ph kim ton, loi tin dng thanh ton, t gi (nu c). 08. Trong trng hp cn thit, cc bn tham gia hp ng c th tho thun b sung vo hp ng kim ton cc ni dung sau: - Cc iu khon lin quan n vic tham gia ca cc kim ton vin v chuyn gia khc vo mt s cng vic trong qu trnh kim ton; - Cc iu khon lin quan n vic tham gia ca cc kim ton vin ni b v nhn vin khc ca khch hng; - i vi trng hp kim ton ln u, nhng th tc cn thc hin vi kim ton vin v cng ty kim ton kim ton nm trc (nu c); - Tranh chp v iu kin x l tranh chp hp ng; - Gii hn trch nhim ti chnh ca cng ty kim ton v kim ton vin khi xy ra ri ro kim ton; - Tham chiu cc tho thun khc gia cng ty kim ton vi khch hng. 09. Hp ng kim ton phi c Gim c (hoc ngi ng u, hoc ngi c u quyn theo qui nh ca php lut) cng ty kim ton v khch hng k tn, ng du theo qui nh hin hnh. Trng hp hai hoc nhiu cng ty kim ton cng thc hin chung mt cuc kim ton th hp ng kim ton phi ghi cc thng tin lin quan n cc bn v phi c ch k ca ngi c thm quyn v ng du ca cc bn tham gia hp ng. Ngn ng s dng trong hp ng kim ton l Ting Vit Nam, hoc Ting Vit Nam v mt th ting nc ngoi khc theo tho thun ca cc bn. Hp ng kim ton phi lu t nht mt bn chnh thc km theo ph lc hp ng (nu c) mi bn tham gia k hp ng. 10. Khi hon thnh cng vic theo tho thun trong hp ng kim ton, cc bn k hp ng phi lm th tc thanh l hp ng v lp Bin bn thanh l hp ng kim ton theo qui nh hin hnh, gm cc im ch yu sau: - S hiu v ngy thng lp bin bn thanh l hp ng; - Ngi i din cc bn hp ng thc hin vic thanh l; - Ni dung, cht lng cng vic hon thnh v bn giao; 14
- Tnh hnh v trch nhim thanh ton ph dch v; - H tn, chc v, ch k ngi i din, ng du ca cc bn tham gia hp ng; - Bin bn thanh l hp ng c lu cc bn tham gia k kt hp ng kim ton. Kim ton n v cp di 11. Trng hp cng ty kim ton thc hin kim ton n v cp trn (Tng cng ty, cng ty, ...) ng thi thc hin kim ton n v cp di (Cng ty, chi nhnh trc thuc, ph thuc, ...) th phi xem xt cc yu t sau quyt nh vic lp v k hp ng kim ton ring cho n v cp di: . Ngi chu trch nhim chn cng ty kim ton cho n v cp di; . Yu cu cn c bo co kim ton ring cho n v cp di; . Nhng yu cu php l; . Phm vi kim ton do cng ty kim ton khc thc hin; . Mc kim sot hoc phn cp qun l ca n v cp trn i vi n v cp di; . Mc c lp ca Gim c n v cp di. 12. Trng hp hp ng kim ton c k gia n v cp trn vi cng ty kim ton Vit Nam th cng ty kim ton v khch hng l n v cp di khng phi k hp ng kim ton; Cng ty kim ton v n v cp di phi tun th theo hp ng kim ton k gia n v cp trn vi cng ty kim ton. Trng hp n v cp di c nhng tho thun ring v phm vi, i tng kim ton, thi gian thc hin, mc ph, yu cu lp bo co kim ton ring hoc yu cu ring bit khc th cng ty kim ton v n v cp di c th tho thun k hp ng ring hoc mt bn ph lc b sung km theo hp ng do cp trn k. Hp ng kim ton nhiu nm 13. Cng ty kim ton v khch hng c php k hp ng kim ton cho nhiu nm ti chnh. Trng hp hp ng kim ton c k cho nhiu nm, trong mi nm cng ty kim ton v khch hng phi cn nhc xem nu c nhng im cn phi thay i, b sung th phi tho thun bng vn bn v nhng iu khon v iu kin thay i ca hp ng cho nm kim ton hin hnh. Vn bn ny c coi l ph lc ca hp ng kim ton k trc . 14. Hp ng kim ton c lp li cho nm kim ton hin hnh khi pht sinh cc trng hp sau: . Khch hng yu cu thay i mc ch v phm vi kim ton; . Mt s iu khon quan trng ca hp ng kim ton phi sa i; . C nhng thay i ln trong t chc b my qun l ca khch hng, trong Hi ng qun tr hay trong t l gp vn ca khch hng; . C nhng thay i c bn v bn cht v qui m hot ng kinh doanh ca khch hng; . Nhng yu cu php l. Chp nhn sa i hp ng 15. Trong qu trnh thc hin kim ton theo hp ng, trng hp khch hng c yu cu sa i mt s iu khon ca hp ng lm cho mc m bo ca kim ton gim i th cng ty kim ton phi xem xt c chp nhn yu cu ny ca khch hng hay khng. 16. Khi khch hng yu cu cng ty kim ton sa i hp ng v cc l do nh c s hiu nhm v tnh cht ca kim ton hay dch v lin quan khc nu trong hp ng ban u, hoc yu cu gii hn v phm vi kim ton ..., th cng ty kim ton phi xem xt k lng l do ca nhng yu cu ny, c bit l nhng hu qu do gii hn phm vi kim ton. 17. L do sa i hp ng c coi l hp l nu c nhng bin ng ln trong kinh doanh nh hng trc tip n nhu cu ca khch hng hoc c nhng hiu lm v tnh cht ca dch v. Ngc li, nu nhng bin ng ny da trn nhng thng tin khng chnh xc, khng y hoc khng hp l th cc l do khch hng yu cu sa i hp ng l khng c chp nhn.
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18. Trc khi chp nhn sa i hp ng kim ton, ngoi nhng vn nu trn, cng ty kim ton phi tnh n nhng hu qu ca s sa i hp ng v mt php l hoc cc ngha v khc. 19. Nu cng ty kim ton coi s sa i hp ng l hp l v nu nhng cng vic kim ton hon thnh vn tun th chun mc kim ton p dng cho hp ng sa i ny, th bo co kim ton c lp s tun theo nhng iu khon sa i ca hp ng. trnh hiu lm cho ngi s dng, bo co kim ton khng cp n: a) Hp ng ban u, hoc: b) Bt c th tc no thc hin theo hp ng ban u, tr khi hp ng sa i c qui nh phi tun th mt s iu khon c trong hp ng ban u. 20. Mi trng hp c sa i cc iu khon ca hp ng, cng ty kim ton v khch hng u phi thng nht bng vn bn v nhng iu khon mi. 21. Cng ty kim ton s khng chp nhn thay i hp ng nu khng c l do chnh ng. V d: Trong qu trnh thc hin hp ng kim ton, kim ton vin khng th thu thp c y bng chng kim ton lin quan n khon n phi thu, trong khi khch hng yu cu sa i hp ng trnh a ra kin kim ton chp nhn tng phn hoc t chi a ra kin. 22. Nu cng ty kim ton khng th chp nhn sa i hp ng v khng c php tip tc thc hin hp ng ban u, th cng ty kim ton phi nh ch ngay cng vic kim ton v phi thng bo cho cc bn theo qui nh ca hp ng v cc qui nh c lin quan, nh ngi i din k hp ng, Hi ng qun tr hoc cc c ng v nhng l do dn n vic chm dt hp ng kim ton. 23. Nu mt trong cc bn hoc tt c cc bn tham gia k kt hp ng kim ton yu cu chm dt hp ng th cc bn phi cng nhau tho thun cch x l v chm dt hp ng theo ng quy nh ca php lut. Bin bn chm dt hp ng kim ton phi c lu cc bn tham gia k hp ng kim ton. 24. n gin v mt th tc, mt s dch v t vn khng thng xuyn, thc hin trong mt thi gian ngn th c th khng lp hp ng dch v nhng phi c vn bn cam kt gia cc bn v dch v cung cp (V d: Th hn kim ton). 25. Nu khch hng v cng ty kim ton s dng vn bn cam kt khc thay cho hp ng kim ton th vn bn cam kt phi m bo cc iu khon v iu kin c bn ca hp ng kim ton. 26. V d Hp ng kim ton (Ph lc s 01). 27. V d Hp ng kim ton (Trng hp 2 cng ty kim ton cng thc hin mt cuc kim ton - Ph lc s 02). 28. V d Th hn kim ton (Trng hp thay cho hp ng kim ton - Ph lc s 03). PH LC S 01 V d Hp ng kim ton C N G T Y KI MT O N :.... (a ch, in thoi, fax) S: /HKT C N G HO X HI C H N GH A V I T NA M c lp - T do - Hnh phc ........., Ngy ........ thng ........ nm ..... HP NG KIM TON V/v: Kim ton Bo co ti chnh nm .... ca Cng ty ... Cn c ... (Php lnh Hp ng kinh t v Ngh nh s ...... ngy..... ca Chnh ph, qui nh chi tit vic thi hnh Php lnh Hp ng kinh t); 16
Cn c ... (Ngh nh s 07/CP ngy 29/01/1994 ca Chnh ph ban hnh Quy ch kim ton c lp trong nn kinh t quc dn); Thc hin chun mc kim ton Vit Nam s 210 v Hp ng kim ton; Bn A: Cng ty ...... (Di y gi tt l Bn A) i din l ng (B) Chc v in thoi Fax a ch Ti khon s : : : : : :
ti ngn hng .............. (Di y gi tt l Bn B)
Bn B: Cng ty kim ton ....... i din l ng (B) Chc v in thoi Fax a ch Ti khon s : : : : : :
ti ngn hng .................
Sau khi tho thun, hai bn nht tr k hp ng ny gm cc iu khon sau: iu 1: Ni dung dch v. Bn B s cung cp cho Bn A dch v kim ton Bo co ti chnh nm ... kt thc ngy.../.../... (hoc ...). iu 2: Lut nh v chun mc. Dch v kim ton c tin hnh theo... (quy ch kim ton c lp), theo chun mc kim ton Vit Nam (hoc Chun mc kim ton quc t c Vit Nam chp nhn). Cc chun mc ny i hi Bn B phi lp k hoch v thc hin kim ton t c s m bo hp l rng bo co ti chnh khng cn cha ng nhng sai st trng yu. Cng vic kim ton bao gm vic kim tra v thc hin cc th nghim c bn cc bng chng cho nhng khon mc v nhng thng tin trong bo co ti chnh. Cng vic kim ton cng bao gm vic nh gi cc chnh sch k ton c p dng, cc c tnh v xt on quan trng ca Gim c cng nh nh gi vic trnh by tng th bo co ti chnh. Do bn cht v nhng hn ch vn c ca kim ton cng nh ca h thng k ton v h thng kim sot ni b, c nhng ri ro kh trnh khi, ngoi kh nng ca kim ton vin v cng ty kim ton trong vic pht hin ht sai st. iu 3: Trch nhim v quyn hn ca cc bn. 3.1/ Trch nhim ca Bn A: . Lu gi v qun l chng t, s k ton, bo co ti chnh v cc ti liu c lin quan n Bn A mt cch an ton, b mt theo qui nh ca Nh nc; . Bo m cung cp kp thi, y cho Bn B cc thng tin cn thit c lin quan n cuc kim ton bao gm chng t, s k ton, bo co ti chnh v cc ti liu lin quan khc; . Bo co ti chnh dng kim ton phi c Bn A k v ng du chnh thc trc khi cung cp cho Bn B. Vic lp bo co ti chnh v cng b cc thng tin khc l trch nhim ca n v c kim ton. Trch nhim ny i hi h thng k ton v h thng kim sot ni b phi thch ng, s la chn v p dng cc chnh sch k ton v vic m bo an ton cho cc ti sn ca n v; . Bn B c th yu cu Bn A xc nhn bng vn bn s m bo v cc thng tin v ti liu lin quan n cuc kim ton cung cp cho Bn B; . C nhn vin ca Bn A tham gia, phi hp vi Bn B v to iu kin thun li Bn B c th xem xt tt c chng t, s k ton v cc thng tin khc cn thit cho cuc kim ton. 17
... 3.2/ Trch nhim ca Bn B: . Bn B bo m tun th cc chun mc kim ton hin hnh (nh iu 2); .Xy dng v thng bo cho Bn A ni dung, k hoch kim ton. Thc hin k hoch kim ton theo ng nguyn tc c lp, khch quan v b mt; . C kim ton vin v chuyn gia c nng lc, kinh nghim thc hin cng vic kim ton (hoc c ng danh sch kim ton vin tho thun). iu 4: Bo co kim ton. Sau khi hon thnh cuc kim ton, Bn B s cung cp cho Bn A: . Bo co kim ton; . Th qun l (nu c) s cp n nhng im thiu st cn khc phc v kin xut ca kim ton vin nhm ci tin h thng k ton v h thng kim sot ni b; . Bo co kim ton v Th qun l (nu c) c lp gm ..... b bng Ting Vit, ..... b bng Ting (Anh), trong bn ting Vit l bn gc; Cng ty .... gi ..... bn Ting Vit v ..... bn Ting (Anh), Cng ty kim ton .... gi ..... bn Ting Vit v ...... bn Ting (Anh). ........ iu 5: Ph dch v v phng thc thanh ton. - Tng s ph dch v l : ........................ (Bng ch ..................................); - Phng thc thanh ton (theo tho thun). Ph ny s c thanh ton bng tin mt hoc chuyn khon, bng tin ng Vit Nam hoc ng ngoi t theo t gi ... Nu Bn A c yu cu Bn B cung cp dch v t vn thu, t vn ti chnh, k ton, ... th ni dung cng vic v mc ph s c tho thun sau, ngoi hp ng ny (nu cha ghi ti iu 1 v iu 5). iu 6: Cam kt thc hin v thi gian hon thnh. Hai bn cam kt thc hin tt cc cc iu khon ghi trong Hp ng. Trong qu trnh thc hin, nu pht sinh vng mc, hai bn phi kp thi thng bo cho nhau v trao i, tm gii php thch hp. Mi thng tin phi c thng bo trc tip cho mi bn bng vn bn theo a ch ghi trn y. Thi gian hon thnh cuc kim ton l .... ngy k t ngy k hp ng. iu 7: Hiu lc, ngn ng v thi hn hp ng. Hp ng ny c lp thnh ..... bn Ting Vit, ... bn Ting (Anh) trong bn Ting Vit l bn gc v c hiu lc t ngy c ch k v ng du. Mi bn gi ... bn Ting Vit,... bn Ting (Anh). Hp ng ny c gi tr thc hin cho n khi thanh l hp ng hoc hai bn cng nht tr hu b hp ng. I DI N B N B C N G TY KI M T ON .... .. Gim c (H tn, ch k, ng du) I D I N B N A C N G TY ..... Gim c (H tn, ch k, ng du)
PH LC S 02 V d Hp ng kim ton (Trng hp 2 cng ty kim ton cng thc hin mt cuc kim ton) C N G T Y KI M T O N A (a ch, in thoi, fax) C N G T Y KI M T O N B (a ch, in thoi, fax) 18
C N G HO X HI C H N GH A V I T N A M c lp - T do - Hnh phc S: /HKT ........, Ngy ........ thng ........ nm .....
HP NG KIM TON V/v: Kim ton bo co ti chnh nm ... ca Cng ty ABC Cn c ... (Php lnh Hp ng kinh t v Ngh nh s ...... ngy..... ca Chnh ph, qui nh chi tit vic thi hnh Php lnh Hp ng kinh t); Cn c ... (Ngh nh s 07/CP ngy 29/01/1994 ca Chnh ph ban hnh Quy ch kim ton c lp trong nn kinh t quc dn); Thc hin chun mc kim ton Vit Nam s 210 v Hp ng kim ton; Theo yu cu ca Cng ty ABC v vic b nhim Cng ty kim ton A v Cng ty kim ton B cng tin hnh kim ton bo co ti chnh kt thc ngy ... thng ... nm .... ca Cng ty ABC. Bn A: Cng ty Di y gi tt l Bn A ABC i din l ng (B) Chc v in thoi Fax a ch Ti khon s Bn B, gm: Cng ty kim ton A i din l ng (B) Chc v in thoi Fax a ch Ti khon s Cng ty kim ton B i din l ng (B) Chc v in thoi Fax a ch Ti khon s : : : : : : ti ngn hng ........................ : : : : : : ti ngn hng .................... : : : : : :
ti ngn hng ................. Di y gi tt l Bn B
Sau khi tho thun, cc bn nht tr k hp ng ny gm cc iu khon sau: 19
iu 1 : Ni dung dch v Bn B s cung cp cho Bn A dch v kim ton Bo co ti chnh nm .... kt thc ngy .../.../...(hoc ...). iu 2: Lut nh v chun mc: (nh Ph lc s 01) (Ngoi cc iu khon nh Ph lc s 01, cc bn cn phi tho thun c th mt trong hai cng ty kim ton (A hoc B) chu trch nhim chnh trong vic giao dch vi Bn A, v trch nhim php l hin hnh). iu 3: Trch nhim v quyn hn ca cc bn: (nh Ph lc s 01) iu 4: Bo co kim ton Sau khi hon thnh cuc kim ton, Bn B s cung cp cho Bn A: . Bo co kim ton; . Th qun l (nu c) s cp n nhng im thiu st cn khc phc v kin xut ca kim ton vin nhm ci tin h thng k ton v h thng kim sot ni b; . Bo co kim ton v Th qun l (nu c) c lp gm ..... b bng Ting Vit, ..... b bng Ting (Anh), trong bn Ting Vit l bn gc; Cng ty .... gi .... bn Ting Vit v .... bn Ting (Anh), Cng ty Kim ton A v Cng ty kim ton B mi Cng ty gi ..... bn ting Vit v ..... bn Ting (Anh). ................. iu 5: Ph dch v v phng thc thanh ton: - Tng s ph dch v l : ........................ (Bng ch ...................................) (C th cam kt tng s ph cho c 2 cng ty kim ton hoc cam kt mc ph ring cho tng cng ty kim ton). - Phng thc thanh ton (theo tho thun). Ph ny s c thanh ton bng tin mt hoc chuyn khon, bng tin ng Vit Nam hoc ng ngoi t theo t gi ... Nu Bn A c yu cu Bn B cung cp dch v t vn thu, hoc t vn ti chnh, k ton, ... th ni dung cng vic v mc ph s c tho thun sau, ngoi hp ng ny (nu cha ghi ti iu 1 v iu 5). iu 6: Cam kt thc hin v thi gian hon thnh: (nh Ph lc s 01). iu 7: Hiu lc, ngn ng v thi hn hp ng (nh Ph lc s 01). I D I N B N B Cng ty kim ton a Gim c (H tn, ch k, ng du) I DI N B N A Cng ty abc Gim c (H tn, ch k, ng du)
C N G T Y KI M T O N B Gim c (H tn, ch k, ng du)
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PH LC S 03 V d Th hn kim ton CNG TY KIM TON A (a ch, in thoi, fax) ........, Ngy ........ thng ........ nm .. Knh gi: Cng ty ABC S 12, Ph P. H Ni, Vit Nam
Ngi nhn: ng (B) .... Gim c V/v: Cung cp dch v chuyn ngnh k ton, kim ton cho Cng ty ABC
Tha ng (B), Cng ty Kim ton A xin gi ti ng (B) li cho trn trng v li cm n v s tn nhim ca ng (B) ti nhng dch v chuyn ngnh ca chng ti trong nhng nm qua. Chng ti hn hnh c gi ti ng (B) bc th ny v dch v kim ton Bo co ti chnh nm... kt thc ngy .... thng .... nm .... ca Cng ty ABC. Cng vic thc hin Kim ton bo co ti chnh . Chng ti s tin hnh kim ton bo co ti chnh cho nm ti chnh... kt thc ngy..../.../..., tun theo chun mc kim ton Vit Nam (hoc chun mc kim ton quc t c chp nhn) v cc qui nh hin hnh ca Vit Nam. . Cng ty ABC c trch nhim lu gi chng t, s k ton, cc ti liu lin quan; c trch nhim lp, k bo co ti chnh v cung cp y , kp thi ti liu theo yu cu ca chng ti. . Chng ti c trch nhim kim tra v trnh by kin v bo co ti chnh; lp k hoch v thc hin kim ton nhm a ra s m bo hp l rng cc bo co ti chnh khng cn cha ng nhng sai st trng yu. Chng ti cng nh gi vic thc hin chun mc v ch k ton ca Cng ty. . Do bn cht v nhng hn ch vn c ca kim ton cng nh ca h thng k ton v h thng kim sot ni b c nhng ri ro kh trnh khi, ngoi kh nng ca kim ton vin v cng ty kim ton trong vic pht hin ht sai st. . Kt thc cuc kim ton, chng ti s cung cp cho ng (B) ... bn Bo co kim ton v Th qun l (nu c) bng Ting Vit v Ting (Anh) cp n nhng im thiu st ca h thng k ton v h thng kim sot ni b m chng ti pht hin ra. . Chng ti chu trch nhim ca mnh theo qui nh ca php lut v kim ton c lp bo co ti chnh. . Cng vic c hon thnh sau .... ngy, k t ngy bc th ny c ng (B) chp nhn chnh thc. (C th nu cc loi dch v khc, cc cam kt v trch nhim ca Gim c Cng ty ABC v trch nhim ca Cng ty kim ton). Ph d tnh Chng ti xc nh gi ph cho tng loi dch v khc nhau da trn mc phc tp v hiu qu thc t ca cng vic hon thnh. Ngoi ra chng ti s tnh thm mt s chi ph khc trn c s chng t pht sinh thc t. 21
Chng ti d tnh mc ph kim ton cho nm ti chnh kt thc ngy .../..../.... l ..........VND (Bng ch .......................), v mc chi ph khc khng vt qu ....... VND. Chng ti rt vui lng c gii p nhng thc mc ca ng (B) nu c. Nu ng (B) chp thun Th hn ny ca chng ti, xin vui lng k tn xc nhn di y v gi li cho chng ti mt (01) bn. Chng ti hy vng sm nhn c s xc nhn ca ng (B). Xin chn thnh cm n ! Knh th I DI N C N G TY KI M T ON A Gim c (H tn, ch k, ng du)
Chng ti c v nht tr vi cc iu khon nu trn I DIN CNG TY ABC Gim c (H tn, ch k, ng du)
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C HU N MC S 230 "H S KIM TON" (Ban hnh theo Quyt nh s 120/1999/Q-BTC ngy 27 thng 9 nm 1999 ca B trng B Ti chnh) QUI NH CHUNG 01. Mc ch ca chun mc ny l qui nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn lin quan n vic lp, thu thp, phn loi, s dng v lu tr h s kim ton bo co ti chnh. 02. Kim ton vin phi thu thp v lu trong h s kim ton mi ti liu, thng tin cn thit lin quan n cuc kim ton lm c s cho vic hnh thnh kin kim ton ca mnh v chng minh rng cuc kim ton c thc hin theo ng cc chun mc kim ton Vit Nam (hoc chun mc kim ton quc t c chp nhn). 03. H s kim ton dng : - Lu tr nhng bng chng thu c trong qu trnh thc hin kim ton, v lm c s cho vic a ra kin ca kim ton vin; - Tr gip cho vic lp k hoch v thc hin cng vic kim ton; - Tr gip cho vic kim tra, sot xt v nh gi cht lng cng vic kim ton; - Tr gip cho vic x l cc pht sinh sau cuc kim ton. 04. Chun mc ny p dng cho vic lp h s kim ton bo co ti chnh v c vn dng cho vic lp h s kim ton thng tin ti chnh khc v lp h s cc dch v lin quan ca cng ty kim ton. Kim ton vin v cng ty kim ton phi thc hin nhng qui nh ca chun mc ny trong vic lp, thu thp, phn loi, s dng v lu tr h s kim ton. Cn c vo chun mc ny, cng ty kim ton phi quy nh c th ni dung, quy trnh lp v lu tr h s kim ton thuc cng ty. Cc thut ng trong chun mc ny c hiu nh sau: 05. H s kim ton: L cc ti liu do kim ton vin lp, thu thp, phn loi, s dng v lu tr. Ti liu trong h s kim ton c th hin trn giy, trn phim, nh, trn phng tin tin hc hay bt k phng tin lu tr no khc theo qui nh ca php lut hin hnh. H s kim ton chung: L h s kim ton cha ng cc thng tin chung v khch hng lin quan ti hai hay nhiu cuc kim ton trong nhiu nm ti chnh ca mt khch hng. H s kim ton nm: L h s kim ton cha ng cc thng tin v khch hng ch lin quan ti cuc kim ton mt nm ti chnh. Ni dung chun mc Ni dung v hnh thc h s kim ton 06. Trong qu trnh kim ton, kim ton vin phi lp h s kim ton y v chi tit sao cho kim ton vin khc hoc ngi c trch nhim kim tra (sot xt) c s hiu c ton b v cuc kim ton. 07. Kim ton vin phi ghi chp v lu gi trong h s kim ton ca mnh tt c cc ti liu v thng tin lin quan n: a) K hoch kim ton; b) Vic thc hin cuc kim ton: Ni dung, chng trnh v phm vi ca cc th tc c thc hin; c) Kt qu ca cc th tc thc hin; d) Nhng kt lun m kim ton vin rt ra t nhng bng chng kim ton thu thp c. H s kim ton phi ghi li tt c nhng suy lun ca kim ton vin v nhng vn cn xt on chuyn mn v cc kt lun lin quan. i vi nhng vn kh x l v nguyn tc hay kh xt on chuyn mn, ngoi vic a ra kt lun, kim ton vin cn phi lu gi 23
nhng thng tin c thc, cn thit thu thp c. H s kim ton phi lu gi kt qu kim tra, sot xt cht lng kim ton ca tng cp c thm quyn theo qui nh ca cng ty kim ton. 08. H s kim ton khng th v khng phi thu thp tt c mi ti liu, thng tin lin quan n cuc kim ton. Phm vi v ni dung mi h s kim ton c lp tu thuc vo s nh gi ca kim ton vin. H s kim ton phi m bo y c s cho kim ton vin a ra kin nhn xt ca mnh v m bo cho kim ton vin khc khng tham gia vo cuc kim ton v ngi kim tra, sot xt hiu c cng vic kim ton v c s kin ca kim ton vin. Kim ton vin khc ch thu hiu chi tit cuc kim ton sau khi trao i vi kim ton vin lp h s kim ton . 09. Hnh thc v ni dung h s kim ton ph thuc vo cc yu t ch yu sau: + Mc ch v ni dung cuc kim ton; + Hnh thc Bo co kim ton; + c im v tnh phc tp ca hot ng kinh doanh ca khch hng; + Bn cht v thc trng ca h thng k ton v h thng kim sot ni b ca khch hng; + Phng php v k thut kim ton c s dng trong qa trnh kim ton; + Nhu cu v hng dn, kim tra v sot xt nhng cng vic do tr l kim ton v cng tc vin thc hin trong mt s trng hp c th; + Trng hp c ng thi t hai (2) cng ty kim ton tr ln cng thc hin cuc kim ton. 10. H s kim ton c lp theo mu biu v qui trnh kim ton do cng ty kim ton quy nh. Kim ton vin c php s dng cc mu biu, giy t lm vic, cc bng phn tch v cc ti liu khc ca khch hng, nhng phi bo m rng cc ti liu c lp mt cch ng n. 11. H s kim ton c lp v sp xp ph hp vi tng khch hng v cho tng hp ng kim ton tu theo iu kin v yu cu ca kim ton vin v cng ty kim ton. Vic s dng cc ti liu theo mu quy nh (bn cu hi, mu th, cu trc h s mu,..) gip kim ton vin nng cao hiu qu trong vic lp v kim tra h s, to iu kin cho vic phn cng cng vic v kim tra cht lng kim ton. 12. Mi h s kim ton c lp v lu tr thnh hai (2) loi: . H s kim ton chung; . H s kim ton nm. 13. H s kim ton chung, thng gm: + Tn v s hiu h s; ngy, thng lp v ngy, thng lu tr; + Cc thng tin chung v khch hng: . Cc ghi chp hoc bn sao cc ti liu php l, tho thun v bin bn quan trng: Quyt nh thnh lp, iu l cng ty, Giy php thnh lp (Giy php u t; Hp ng lin doanh), ng k kinh doanh, b co, bin bn hp Hi ng qun tr, hp Ban Gim c... (Tn, a ch, chc nng v phm vi hot ng, c cu t chc...); . Cc thng tin lin quan n mi trng kinh doanh, mi trng php lut c nh hng n hot ng kinh doanh ca khch hng; qu trnh pht trin ca khch hng; + Cc ti liu v thu: Cc vn bn, ch thu ring trong lnh vc hot ng ca khch hng c c quan thu cho php, cc ti liu v thc hin ngha v thu hng nm; + Cc ti liu v nhn s: Cc tho c lao ng, cc qui nh ring ca khch hng v nhn s; Qui nh v qun l v s dng qi lng; ... + Cc ti liu v k ton: . Vn bn chp thun ch k ton c p dng (nu c); . Cc nguyn tc k ton p dng: Phng php xc nh gi tr hng tn kho, phng php tnh d phng,...;
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+ Cc hp ng hoc tho thun vi bn th ba (3) c hiu lc trong thi gian di (t nht cho hai (2) nm ti chnh): Hp ng kim ton, hp ng cho thu, hp ng bo him, tho thun vay...; + Cc ti liu khc. H s kim ton chung c cp nht hng nm khi c s thay i lin quan n cc ti liu cp trn y. 14. H s kim ton nm, thng gm: + Cc thng tin v ngi lp, ngi kim tra (sot xt) h s kim ton: . H tn kim ton vin, tr l kim ton vin thc hin kim ton v lp h s kim ton; . H tn ngi kim tra (sot xt), ngy thng kim tra; . H tn ngi xt duyt, ngy thng xt duyt. + Cc vn bn v ti chnh, k ton, thu,...ca c quan Nh nc v cp trn lin quan n nm ti chnh; + Bo co kim ton, th qun l, bo co ti chnh v cc bo co khc,..(bn d tho v bn chnh thc); + Hp ng kim ton, th hn kim ton, ph lc hp ng (nu c) v bn thanh l hp ng; + Nhng bng chng v k hoch chin lc, k hoch kim ton chi tit, chng trnh lm vic v nhng thay i ca k hoch ; + Nhng bng chng v thay i h thng k ton v h thng kim sot ni b ca khch hng; + Nhng bng chng v kt lun trong vic nh gi ri ro tim tng, ri ro kim sot v nhng nh gi khc; + Nhng bng chng nh gi ca kim ton vin v nhng cng vic v kt lun ca kim ton vin ni b; + Cc s kin pht sinh sau khi kt thc nin ; + Nhng ghi chp v ni dung, chng trnh v phm vi ca nhng th tc kim ton c thc hin v kt qu thu c; + Nhng phn tch ca kim ton vin v cc nghip v kinh t pht sinh v s d cc ti khon; + Nhng phn tch v cc t l, xu hng quan trng i vi tnh hnh hot ng ca khch hng; + Nhng bng chng v vic kim tra v sot xt ca kim ton vin v ngi c thm quyn i vi nhng cng vic do kim ton vin, tr l kim ton vin hoc chuyn gia khc thc hin; + Cc chi tit v nhng th tc kim ton m kim ton vin khc thc hin khi kim ton bo co ti chnh ca n v cp di; + Cc th t lin lc vi cc kim ton vin khc, cc chuyn gia khc v cc bn hu quan; + Cc vn bn hoc nhng ch gii v nhng vn trao i vi khch hng, k c cc iu khon ca hp ng kim ton; + Bn gii trnh ca Gim c (hoc ngi ng u) n v c kim ton + Bn xc nhn do khch hng hoc ngi th ba gi ti; + Cc kt lun ca kim ton vin v nhng vn trng yu ca cuc kim ton, bao gm c nhng vn bt thng (nu c) cng vi cc th tc m kim ton vin thc hin gii quyt cc vn ; + Cc ti liu lin quan khc. 15. Trng hp c t hai (2) cng ty kim ton tr ln cng thc hin mt cuc kim ton th h s kim ton c lp theo s phn cng cng vic ca tng bn. to thnh cc b h s hon chnh lm c s sot xt, pht hnh bo co kim ton v lu tr h s, khi chun b kt thc cuc kim ton, mi bn phi copy cho nhau cc h s thuc phn cng vic ca cng ty mnh. 25
Tnh b mt, an ton, lu gi v s hu h s kim ton 16. Kim ton vin v cng ty kim ton phi gi b mt v bo m an ton h s kim ton. H s kim ton phi lu tr trong mt khong thi gian p ng yu cu hnh ngh v ph hp vi qui nh chung ca php lut v bo qun, lu tr h s ti liu do Nh nc quy nh v quy nh ring ca t chc ngh nghip v ca tng cng ty kim ton. H s kim ton c sp xp, lu gi mt cch thun li, khoa hc theo mt trt t d tm, d ly, d tra cu v c lu gi, qun l tp trung ti ni lu gi h s ca cng ty. Trng hp cng ty c cc chi nhnh, h s kim ton c lu ti ni ng du bo co kim ton. 17. H s kim ton thuc quyn s hu v l ti sn ca cng ty kim ton. Khch hng hay bn th ba c quyn xem xt, s dng mt phn hoc ton b ti liu ny khi c s ng ca Gim c (hoc ngi ng u) cng ty kim ton hoc theo quy nh ca Nh nc v t chc ngh nghip. Kim ton vin c php cung cp mt phn hoc ton b ti liu lm vic trong h s kim ton ca mnh cho khch hng tu theo tng trng hp c th do cng ty kim ton quyt nh. Trong mi trng hp, ti liu lm vic ca kim ton vin khng th thay th chng t k ton, bo co ti chnh ca khch hng./.
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C HU N MC S 700 BO CO KIM TON V BO CO TI CHNH (Ban hnh theo Quyt nh s 120/1999/Q-BTC ngy 27 thng 9 nm 1999 ca B trng B Ti chnh) QUY NH CHUNG 01. Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn i vi ni dung v hnh thc ca bo co kim ton do kim ton vin v cng ty kim ton cng b sau khi thc hin cng vic kim ton bo co ti chnh ca mt n v. 02. Kim ton vin v cng ty kim ton phi sot xt v nh gi nhng kt lun rt ra t cc bng chng thu thp c v s dng nhng kt lun ny lm c s cho kin ca mnh v bo co ti chnh ca n v c kim ton. Trong kin nh gi ca kim ton vin v cng ty kim ton phi xc nh mc ph hp ca bo co ti chnh vi chun mc v ch k ton hin hnh hoc c chp nhn, cng nh xc nh s tun th theo cc quy nh php l c lin quan khi lp bo co ti chnh. 03. Bo co kim ton phi c phn ghi r kin ca kim ton vin v cng ty kim ton v ton b bo co ti chnh c kim ton. 04. Chun mc ny p dng cho vic lp bo co kim ton v bo co ti chnh v c vn dng cho vic lp bo co kim ton thng tin ti chnh khc v lp bo co kt qu cc dch v lin quan ca cng ty kim ton. 05. Kim ton vin v cng ty kim ton phi tun th nhng quy nh ca chun mc ny trong qu trnh kim ton v lp bo co kim ton cng b kt qu kim ton bo co ti chnh. n v c kim ton (khch hng) v cc bn s dng kt qu kim ton cn phi c nhng hiu bit cn thit v nguyn tc v th tc lp bo co kim ton quy nh trong chun mc ny s dng ng n kt qu kim ton. Cc thut ng trong chun mc ny c hiu nh sau: 06. Bo co kim ton: L loi bo co bng vn bn do kim ton vin v cng ty kim ton lp v cng b nu r kin chnh thc ca mnh v bo co ti chnh ca mt n v c kim ton. 07. Phn nh trung thc v hp l trn cc kha cnh trng yu: Ngha l kin ca kim ton vin a ra trn bo co kim ton mt s m bo chc chn rng bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu; nhng khng m bo tuyt i rng khng c bt k mt sai st no trn bo co ti chnh c kim ton. Kim ton vin ch quan tm n cc yu t trng yu ca cc bo co ti chnh. Ni dung Chun mc Cc yu t c bn ca mt bo co kim ton 08. Bo co kim ton v bo co ti chnh gm cc yu t c bn v c trnh by theo th t sau: a) Tn v a ch cng ty kim ton; b) S hiu bo co kim ton; c) Tiu bo co kim ton; d) Ngi nhn bo co kim ton; e) M u ca bo co kim ton: . Nu i tng ca cuc kim ton bo co ti chnh; 27
. Nu trch nhim ca Gim c (hoc ngi ng u) n v c kim ton v trch nhim ca kim ton vin v cng ty kim ton; f) Phm vi v cn c thc hin cuc kim ton: . Nu chun mc kim ton p dng thc hin cuc kim ton; . Nu nhng cng vic v th tc kim ton m kim ton vin thc hin; g) kin ca kim ton vin v cng ty kim ton v bo co ti chnh c kim ton. h) a im v thi gian lp bo co kim ton; i) Ch k v ng du. Bo co kim ton phi c trnh by nht qun v hnh thc v kt cu ngi c hiu thng nht v d nhn bit khi c tnh hung bt thng xy ra. 09. Tn v a ch cng ty kim ton: Bo co kim ton phi nu r tn, biu tng, a ch giao dch, s in thoi, s fax v s hiu lin lc khc ca cng ty hoc chi nhnh cng ty kim ton pht hnh bo co kim ton. Trng hp c t hai (02) cng ty kim ton tr ln cng thc hin mt (01) cuc kim ton th phi ghi cc thng tin nu trn ca cc cng ty cng k bo co kim ton. 10. S hiu bo co kim ton: Bo co kim ton phi ghi r s hiu pht hnh bo co kim ton ca cng ty hoc chi nhnh cng ty kim ton theo tng nm (s ng k chnh thc trong h thng vn bn ca cng ty hoc chi nhnh cng ty kim ton). 11. Tiu bo co kim ton: Bo co kim ton phi c tiu r rng v thch hp phn bit vi bo co do ngi khc lp. Bo co kim ton c php s dng tiu Bo co kim ton, hoc Bo co kim ton v bo co ti chnh, hoc Bo co kim ton v bo co ti chnh nm... ca Cng ty.... 12. Ngi nhn bo co kim ton: Bo co kim ton phi ghi r ngi c nhn bo co kim ton ph hp vi Hp ng kim ton. Ngi nhn c th l Hi ng qun tr, Gim c, hoc cc c ng n v c kim ton. V d: Knh gi: Hi ng qun tr v Tng Gim c Tng cng ty.... Bo co kim ton phi c nh km vi bo co ti chnh c kim ton. M u ca bo co kim ton 13. Bo co kim ton phi ghi r cc bo co ti chnh l i tng ca cuc kim ton cng nh ghi r ngy lp v phm vi nin ti chnh m bo co ti chnh phn nh. 14. Bo co kim ton phi khng nh r rng vic lp bo co ti chnh l thuc trch nhim ca Gim c (hoc ngi ng u) n v c kim ton. Trch nhim ca kim ton vin v cng ty kim ton l a ra kin v bo co ti chnh da trn kt qu kim ton ca mnh. 15. Bo co ti chnh phn nh cc thng tin kinh t, ti chnh ca doanh nghip. Vic lp bo co ti chnh i hi Gim c (hoc ngi ng u) n v phi tun th chun mc v ch k ton hin hnh hoc c chp nhn; Phi la chn cc nguyn tc v phng php k ton cng nh phi a ra cc c tnh k ton v cc xt on thch hp. Ngc li trch nhim ca kim ton vin v cng ty kim ton l kim tra cc thng tin trn bo co ti chnh v a ra kin v bo co ny. 16. V d on m u, nh sau: Chng ti (*) kim ton bo co ti chnh gm: Bng cn i k ton ti ngy 31/12/X, Bo co kt qu kinh doanh, Bo co lu chuyn tin t v Thuyt minh bo co ti chnh nm ti chnh kt thc ngy 31/12/X c lp ngy ... ca Cng ty ABC t trang ... n trang ... km theo. Vic lp v trnh by bo co ti chnh ny thuc trch nhim ca Gim c (hoc ngi ng u) cng ty. Trch nhim ca chng ti l a ra kin v cc bo co ny cn c trn kt qu kim ton ca chng ti.
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(*) Trng hp c t hai (02) cng ty kim ton tr ln cng thc hin mt (01) cuc kim ton th phi ghi r: Chng ti (Cng ty kim ton A v Cng ty kim ton B) kim ton .... Phm vi v cn c thc hin cuc kim ton 17. Bo co kim ton phi nu r phm vi v cn c thc hin cuc kim ton bng cch khng nh rng cng vic kim ton c thc hin theo chun mc kim ton Vit Nam, hoc chun mc kim ton quc t c chp nhn. iu ch kh nng ca kim ton vin thc hin cc th tc kim ton xt thy cn thit tu theo tng tnh hung c th. Th tc ny l cn thit m bo cho ngi c bo co kim ton hiu rng cuc kim ton c thc hin theo cc chun mc v thng l c tha nhn. Trong trng hp ring bit, kim ton vin thc hin cc th tc kim ton khc th cn phi ghi r trong bo co kim ton. 18. Bo co kim ton phi ghi r l cng vic kim ton c lp k hoch v thc hin c c s m bo hp l l cc bo co ti chnh khng cn cha ng nhng sai st trng yu. 19. Bo co kim ton phi nu r cc cng vic thc hin, gm: a- Cc phng php kim ton (chn mu, th nghim c bn,...) nhng bng chng kim ton xc minh c thng tin trong bo co ti chnh; b- nh gi vic tun th chun mc v ch k ton hin hnh (hoc c chp nhn); Cc nguyn tc v phng php k ton c p dng lp bo co ti chnh; c- nh gi cc c tnh k ton v xt on quan trng c Gim c (hoc ngi ng u) n v c kim ton thc hin khi lp bo co ti chnh; d- nh gi vic trnh by ton b tnh hnh ti chnh trn cc bo co ti chnh. 20. Bo co kim ton phi nu r l cuc kim ton cung cp nhng c s hp l lm cn c cho kin ca kim ton vin. 21. V d on nu phm vi v cn c thc hin cuc kim ton, nh sau: Chng ti thc hin cng vic kim ton theo cc chun mc kim ton Vit Nam (hoc Chun mc kim ton Quc t c chp nhn). Cc chun mc ny yu cu cng vic kim ton lp k hoch v thc hin c s m bo hp l l cc bo co ti chnh khng cn cha ng cc sai st trng yu. Chng ti thc hin vic kim tra theo phng php chn mu v p dng cc th nghim cn thit, cc bng chng xc minh nhng thng tin trong bo co ti chnh; nh gi vic tun th cc chun mc v ch k ton hin hnh, (hoc c chp nhn), cc nguyn tc v phng php k ton c p dng, cc c tnh v xt on quan trng ca Gim c cng nh cch trnh by tng qut cc bo co ti chnh. Chng ti cho rng cng vic kim ton ca chng ti a ra nhng c s hp l lm cn c cho kin ca chng ti. kin ca kim ton vin v cng ty kim ton 22. Bo co kim ton phi nu r kin ca kim ton vin v cng ty kim ton v cc bo co ti chnh trn phng din phn nh (hoc trnh by) trung thc v hp l trn cc kha cnh trng yu, trn phng din tun th cc chun mc v ch k ton hin hnh (hoc c chp nhn), v vic tun th cc quy nh php l c lin quan. 23. Khi nh gi s tun th chun mc v ch k ton hin hnh lp bo co ti chnh, cn nh gi trn phng din tun th chun mc v ch k ton Vit Nam hin hnh (hoc chun mc k ton quc t, hoc chun mc v ch k ton thng dng khc c c quan c thm quyn chp nhn) bng mu cu, nh: "Bo co ti chnh c lp ph hp vi chun mc v ch k ton Vit Nam hin hnh (hoc chun mc k ton Quc t, hoc chun mc v ch k ton thng dng khc c B Ti chnh chp nhn ti vn bn s... ngy...) v ph hp vi cc quy nh php l c lin quan". 24. Ngoi kin c nu ra v tnh trung thc v hp l m bo co ti chnh phn nh v s tun th chun mc v ch k ton nu on 07, 23 nu trn, bo co kim ton 29
cn phi a ra kin v tnh tun th ca bo co ti chnh i vi cc quy nh php l c lin quan khc. 25. V d, on nu kin c a ra nh sau: Theo kin ca chng ti, bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu tnh hnh ti chnh ca cng ty ABC ti ngy 31/12/X, cng nh kt qu kinh doanh v cc lung lu chuyn tin t trong nm ti chnh kt thc ti ngy 31/12/X, ph hp vi chun mc v ch k ton Vit Nam hin hnh v cc quy nh php l c lin quan. 26. Trng hp khng xc nh c chun mc k ton c s dng lp bo co ti chnh l ca quc gia no th tn ca nc - ni doanh nghip khch hng hot ng phi c nu ra trong bo co kim ton. Khi bo co ti chnh c gi ra ngoi Vit Nam th trong bo co kim ton ca mnh, kim ton vin phi nhc n cc nguyn tc v chun mc k ton Vit Nam p dng, v d bng mt on nh: Ph hp vi chun mc v ch k ton Vit Nam hin hnh. hoc: Ph hp vi cc nguyn tc v chun mc k ton ph bin c Vit Nam chp nhn.... Thng tin c th ny cho php ngi s dng bo co ti chnh bit chnh xc cc nguyn tc v chun mc k ton c p dng lp bo co ti chnh. Trong trng hp bo co ti chnh c lp ra s dng ngoi Vit Nam (V d: Bo co ti chnh c dch ra ngn ng, hoc chuyn i ra n v tin t khc bn bo co ti chnh gc) kim ton vin cn xc nh xem c cn ghi r chun mc k ton quc t hoc chun mc v ch k ton khc c chp nhn s dng lp bo co ti chnh trong phn thuyt minh bo co ti chnh hay khng? a im v thi gian lp bo co kim ton 27. Bo co kim ton phi ghi r ngy, thng, nm kt thc ton b cng vic kim ton. iu ny cho php ngi s dng bo co ti chnh bit rng kim ton vin xem xt n cc s kin (nu c) nh hng n bo co ti chnh, hoc bo co kim ton cho n tn ngy k bo co kim ton. Bo co kim ton phi ghi r a im (Tnh, Thnh ph) ca cng ty hoc chi nhnh cng ty kim ton chu trch nhim pht hnh bo co kim ton. 28. Ngy k bo co kim ton khng c ghi trc ngy Gim c (hoc ngi ng u) n v k bo co ti chnh. Trng hp bo co ti chnh c iu chnh v lp li trong qu trnh kim ton th ngy k bo co kim ton c php ghi cng ngy vi ngy k bo co ti chnh. Ch k v ng du 29. Bo co kim ton phi k r tn ca kim ton vin ng k hnh ngh kim ton Vit Nam - Ngi chu trch nhim kim ton, v k r tn ca Gim c (hoc ngi c u quyn) ca cng ty (hoc chi nhnh cng ty) kim ton chu trch nhim pht hnh bo co kim ton. Di mi ch k ni trn phi ghi r h v tn, s hiu giy ng k hnh ngh kim ton Vit Nam. Trn ch k ca Gim c (hoc ngi c u quyn) phi ng du ca cng ty (hoc chi nhnh) chu trch nhim pht hnh bo co kim ton. Gia cc trang ca bo co kim ton v bo co ti chnh c kim ton phi ng du gip lai. Ph hp vi thng l chung ca Quc t, Gim c (hoc ngi c u quyn) c php k bng tn ca Cng ty kim ton thay cho ch k tn ca mnh, nhng vn phi ghi r h v tn, s hiu giy php hnh ngh kim ton Vit Nam ca chnh mnh, v ng du cng ty kim ton. 30. Trng hp c t hai (02) cng ty kim ton cng thc hin mt (01) cuc kim ton th bo co kim ton phi c k bi Gim c (hoc ngi c u quyn) ca cc cng ty kim ton theo ng th tc ghi on 29. Trng hp ny kim ton vin chu trch nhim kim ton khng phi k tn trn bo co kim ton. (Xem Ph lc s 06) 30
31. Ngi c u quyn k bo co kim ton c th l Ph Gim c cng ty, Gim c hoc Ph Gim c chi nhnh v phi l ngi c giy php hnh ngh kim ton Vit Nam v phi c Gim c cng ty u quyn bng vn bn. 32. Ngn ng trnh by trn bo co kim ton l ting Vit Nam hoc ting Vit Nam v mt th ting nc ngoi khc tho thun trn hp ng kim ton. Bo co kim ton v bo co ti chnh hp nht 33. Bo co kim ton phi lp ring cho tng cuc kim ton bo co ti chnh ca tng n v khch hng (Cng ty, n v c t cch php nhn c lp) theo tho thun ghi trn hp ng kim ton. Trng hp kim ton bo co ti chnh hp nht ca Tng cng ty, theo tho thun trn hp ng kim ton, nu kim ton bo co ti chnh cho tng cng ty c lp ca Tng cng ty th phi lp bo co kim ton cho tng cng ty c lp. Nu kim ton bo co ti chnh cho tng n v ph thuc trong Tng cng ty, th c php lp bo co kim ton hoc Bin bn kim ton. Bin bn kim ton ny phi bao gm cc ni dung c bn ca bo co kim ton. (Xem Ph lc s 07) Bo co kim ton v bo co ti chnh hp nht ca Tng cng ty phi c lp da trn kt qu kim ton c thc hin i vi cc n v thnh vin, v kt qu kim tra bo co ti chnh hp nht. Cc loi kin ca kim ton vin v bo co ti chnh 34. Cn c kt qu kim ton, kim ton vin a ra mt trong cc loi kin v bo co ti chnh, nh sau: - kin chp nhn ton phn; - kin chp nhn tng phn; - kin t chi (hoc kin khng th a ra kin); - kin khng chp nhn (hoc kin tri ngc). kin chp nhn ton phn 35. Bo co kim ton a ra kin chp nhn ton phn c trnh by trong trng hp kim ton vin v cng ty kim ton cho rng bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu tnh hnh ti chnh ca n v c kim ton, v ph hp vi chun mc v ch k ton Vit Nam hin hnh (hoc c chp nhn). kin chp nhn ton phn cng c hm rng tt c cc thay i v nguyn tc k ton v cc tc ng ca chng c xem xt, nh gi mt cch y v c n v nu r trong phn thuyt minh bo co ti chnh. V d: Theo kin ca chng ti, bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu tnh hnh ti chnh ca cng ty ABC ti ngy 31/12/X, cng nh kt qu kinh doanh v cc lung lu chuyn tin t trong nm ti chnh kt thc ti ngy 31/12/X, ph hp vi chun mc v ch k ton Vit Nam hin hnh v cc quy nh php l c lin quan. 36. kin chp nhn ton phn c p dng cho c trng hp bo co ti chnh c kim ton c nhng sai st nhng c kim ton vin pht hin v n v iu chnh theo kin ca kim ton vin; Bo co ti chnh sau khi iu chnh c kim ton vin chp nhn. Trng hp ny thng dng mu cu: Theo kin ca chng ti, bo co ti chnh sau khi iu chnh theo kin ca kim ton vin, phn nh trung thc v hp l trn cc kha cnh trng yu.... 37. kin chp nhn ton phn cn c p dng cho c trng hp bo co kim ton c mt on nhn xt lm sng t mt s yu t nh hng khng trng yu n bo co ti chnh, nhng khng c nh hng n bo co kim ton. on nhn xt ny thng t sau on a ra kin nhm gip ngi c nh gi nh hng ca cc yu t nh hng n bo co ti chnh. V d: Theo kin ca chng ti, bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu tnh hnh ti chnh ca cng ty ABC ti ngy 31/12/X, cng nh kt qu kinh 31
doanh v cc lung lu chuyn tin t trong nm ti chnh kt thc ti ngy 31/12/X, ph hp vi chun mc v ch k ton Vit Nam hin hnh v cc quy nh php l c lin quan. y chng ti khng ph nhn kin chp nhn ton phn nh trn, m ch mun lu ngi c bo co ti chnh n im X trong phn thuyt minh bo co ti chnh: Cng ty ABC a vo s dng cng trnh xy dng c gi tr XX VN, 3 thng trc ngy kt thc nin ti chnh, nhng cha ghi tng ti sn c nh, cha tnh khu hao v cng cha lp d phng. iu ny cn c thuyt minh r rng trong bo co ti chnh.... 38. kin chp nhn ton phn khng c ngha l bo co ti chnh c kim ton l hon ton ng, m c th c sai st nhng sai st l khng trng yu. (Xem Ph lc s 01) kin chp nhn tng phn 39. Bo co kim ton a ra kin chp nhn tng phn c trnh by trong trng hp kim ton vin v cng ty kim ton cho rng bo co ti chnh ch phn nh trung thc v hp l trn cc kha cnh trng yu tnh hnh ti chnh ca n v, nu khng b nh hng bi yu t tu thuc (hoc ngoi tr) m kim ton vin nu ra trong bo co kim ton. iu ny cng c ngha l nu cc yu t do kim ton vin nu ra trong bo co kim ton c nh hng trng yu n bo co ti chnh th bo co ti chnh khng phn nh trung thc v hp l trn cc kha cnh trng yu. Yu t tu thuc l yu t trng yu nhng khng chc chn, nh cc vn lin quan n tnh lin tc hot ng kinh doanh ca doanh nghip, hoc mt khon doanh thu c th khng c cng nhn lm nh hng n kt qu kinh doanh ca cng ty. 40. Yu t tu thuc do kim ton vin nu ra thng lin quan n cc s kin c th xy ra trong tng lai, nm ngoi kh nng kim sot ca n v v kim ton vin. Vic a ra yu t tu thuc cho php kim ton vin hon thnh trch nhim kim ton ca mnh nhng cng lm cho ngi c bo co ti chnh phi lu v tip tc theo di khi s kin c th xy ra. V d v bo co kim ton c yu t tu thuc: Theo kin ca chng ti, bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu tnh hnh ti chnh ca cng ty ABC ti ngy 31/12/X, cng nh kt qu kinh doanh v cc lung lu chuyn tin t trong nm ti chnh kt thc ti ngy 31/12/X, ph hp vi chun mc v ch k ton Vit Nam hin hnh v cc quy nh php l c lin quan, tu thuc vo: - Khon doanh thu XX VN c chp nhn; - Khon chi XY VN c Hi ng qun tr thng qua. (Xem Ph lc s 02) 41. kin chp nhn tng phn c a ra trong trng hp kim ton vin cho rng khng th a ra kin chp nhn ton phn, v nhng phn khng chp nhn do khng ng vi Gim c hay do cng vic kim ton b gii hn, l quan trng nhng khng lin quan ti mt s lng ln cc khon mc ti mc c th dn n kin t chi, hoc kin khng chp nhn. kin chp nhn tng phn cn c th hin bi thut ng ngoi tr nh hng ca cc vn khng c chp nhn, bng mu cu: ngoi tr nhng nh hng (nu c) ca nhng vn nu trn, bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu... . (Xem Ph lc s 03) kin t chi (hoc kin khng th a ra kin) 42. kin t chi (hoc kin khng th a ra kin) c a ra trong trng hp hu qu ca vic gii hn phm vi kim ton l quan trng hoc thiu thng tin lin quan n mt s lng ln cc khon mc ti mc m kim ton vin khng th thu thp y v thch hp cc bng chng kim ton c th cho kin v bo co ti chnh, bng mu cu: Theo kin ca chng ti, v cc l do nu trn, chng ti khng th a ra kin v bo co ti chnh.... (Xem Ph lc s 04) 32
kin khng chp nhn (hoc kin tri ngc) 43. kin khng chp nhn (hoc kin tri ngc) c a ra trong trng hp cc vn khng thng nht vi Gim c l quan trng hoc lin quan n mt s lng ln cc khon mc n mc m kim ton vin cho rng kin chp nhn tng phn l cha th hin tnh cht v mc sai st trng yu ca bo co ti chnh, bng mu cu: "Theo kin ca chng ti, v nh hng trng yu ca nhng vn nu trn, bo co ti chnh phn nh khng trung thc v khng hp l trn cc kha cnh trng yu...". (Xem Ph lc s 05) Mi khi kim ton vin a ra kin khng phi l kin chp nhn ton phn ( kin chp nhn tng phn, kin t chi, hoc kin khng chp nhn) th phi m t r rng trong bo co kim ton tt c nhng l do ch yu dn n kin v nh lng, nu c, nhng nh hng n bo co ti chnh. Thng thng, cc thng tin ny c ghi trong mt on ring nm trc on a ra kin ca kim ton vin, v c th tham chiu n mt on thuyt minh chi tit hn trong bo co ti chnh (nu c). 44. Nhng tnh hung dn n kin khng phi l kin chp nhn ton phn. Kim ton vin khng th a ra kin chp nhn ton phn trong trng hp xy ra mt trong cc tnh hung c th nh hng trng yu n bo co ti chnh, nh : a- Phm vi cng vic kim ton b gii hn; b- Khng nht tr vi Gim c n v c kim ton v vic la chn v p dng chun mc v ch k ton, hoc s khng ph hp ca cc thng tin ghi trong bo co ti chnh hoc phn thuyt minh bo co ti chnh. Cc tnh hung nu trn c th dn n kin chp nhn tng phn, kin t chi, hoc kin khng chp nhn. Phm vi cng vic kim ton b gii hn: 45. Phm vi cng vic kim ton b gii hn i khi l do khch hng p t (V d: Trng hp cc iu khon ca hp ng kim ton tho thun rng kim ton vin khng c thc hin mt s th tc kim ton m kim ton vin cho l cn thit). Tuy nhin, nu kim ton vin cho rng gii hn ny ln n mc c th dn n kin t chi, th hp ng b gii hn ny s khng c coi l hp ng kim ton, tr khi kim ton vin b bt buc v mt php lut. Trng hp hp ng kim ton tri vi ngha v php l ca mnh th kim ton vin nn t chi. 46. Phm vi cng vic kim ton b gii hn c th do hon cnh thc t (V d: K hoch kim ton khng cho php kim ton vin tham gia kim k hng tn kho). Gii hn cng c th do cc ti liu k ton khng y , hoc l do kim ton vin khng th thc hin cc th tc kim ton cn thit. Trong trng hp ny, kim ton vin phi c gng thc hin cc th tc kim ton thay th c th thu thp c y bng chng thch hp lm c s cho kin chp nhn ton phn. 47. Trng hp do gii hn phm vi cng vic kim ton dn n kin chp nhn tng phn hoc kin t chi, th bo co kim ton phi m t cc gii hn ny v nhng iu chnh lin quan n bo co ti chnh, nu khng c s gii hn ny. 48. V d v phm vi kim ton b gii hn: ...Chng ti khng th tham gia kim k hng tn kho vo ngy 31/12/X, v ti thi im chng ti cha c b nhim lm kim ton. Vi nhng ti liu hin c n v, chng ti cng khng th kim tra c tnh ng n ca s lng hng tn kho ti thi im trn bng cc th tc kim ton khc. Theo kin chng ti, ngoi tr nhng nh hng (nu c) n bo co ti chnh v l do nu trn, bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu... Hoc: ...Do nhng hn ch t pha n v m chng ti khng kim tra c ton b doanh thu, cng khng nhn c cc bn xc nhn n phi thu t khch hng, v v tnh trng yu ca cc s kin ny, chng ti t chi a ra kin ca mnh v bo co ti chnh ca n v. 33
Khng nht tr vi Gim c n v c kim ton: 49. Trng hp kim ton vin khng nht tr vi Gim c mt s vn , nh vic la chn v p dng chun mc v ch k ton, hay s khng ph hp ca cc thng tin ghi trong bo co ti chnh hoc phn thuyt minh bo co ti chnh. Nu nhng im khng nht tr vi Gim c l trng yu i vi bo co ti chnh, th kim ton vin phi a ra kin chp nhn tng phn hoc kin khng chp nhn. 50. V d v khng nht tr vi Gim c: ... Nh nu trong phn thuyt minh X ca bo co ti chnh, n v khng tnh khu hao TSC, trong khi TSC ny thc s c s dng trn 6 thng, vi mc khu hao ng l phi tnh l XXX VN. Do vy, chi ph kinh doanh b thiu v gi tr thun ca TSC cao hn thc t vi gi tr tng ng XXX VN, lm cho li tng gi to XXX VN. Theo kin ca chng ti, ngoi tr nh hng (nu c) n bo co ti chnh ca s kin trn, bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu... Hoc: ... Ngy 25/3/X, Cng ty cho vay mt khon tin ln l XXX VN, n ngy 31/12/X vn cha lm xong th tc xc nhn n. iu cn thit phi ghi r trong phn thuyt minh bo co ti chnh... Theo kin ca chng ti, ngoi tr nh hng (nu c) ca vic b st phn thuyt minh ni trn, bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu ... Hoc: ... Trong bo co ti chnh, gi tr TSC l XXX VN; khon vay cng ty B l XY VN khng phn nh trong s k ton v khng c chng t k ton xc minh... Theo kin ca chng ti, v nh hng trng yu ca nhng vn ni trn, bo co ti chnh phn nh khng trung thc v khng hp l trn cc kha cnh trng yu... 51. Ph lc Bo co kim ton: Trong mt s trng hp thy cn thit phi b sung thm thng tin v kt qu ca cuc kim ton c trnh by trn bo co kim ton, kim ton vin c php lp thm phn Ph lc nh km bo co kim ton, nh: Phn trnh by r thm cc thng tin v yu t ngoi tr, bng tnh s liu chi tit, cc kin ngh ca kim ton vin,... 52. Th qun l: gip n v chn chnh cng tc qun l ti chnh, k ton, xy dng v hon thin h thng k ton v h thng kim sot ni b, kim ton vin v cng ty kim ton c php lu hnh Th qun l. Th qun l m t v tng s kin c th, gm: Hin trng thc t, kh nng ri ro, kin ngh ca kim ton vin v kin ca ngi qun l lin quan n s kin . Th qun l c trnh by v mt hay nhiu s kin do kim ton vin quyt nh. Th qun l l mt phn kt qu ca cuc kim ton, nhng khng nht thit phi nh km bo co kim ton. 53. Ph lc Ph lc s 01: V d Bo co kim ton chp nhn ton phn; Ph lc s 02: V d Bo co kim ton chp nhn ton phn (c on ghi thm kin); Ph lc s 03: V d Bo co kim ton chp nhn tng phn ( kin ngoi tr); Ph lc s 04: V d Bo co kim ton c kin t chi (khng th a ra kin); Ph lc s 05: V d Bo co kim ton c kin khng chp nhn ( kin tri ngc); Ph lc s 06: V d Bo co kim ton do hai cng ty kim ton cng thc hin mt cuc kim ton; Ph lc s 07: V d Bin bn kim ton. 34
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PH L C S 01: V D : B O C O KI M T O N C H P N HN T O N PH N CNG TY KIM TON XYZ a ch, in thoi, fax... S :.............. BO CO KIM TON V BO CO TI CHNH NM ... CA CNG TY ABC Knh gi: Hi ng qun tr v Gim c Cng ty ABC Chng ti kim ton bo co ti chnh gm: Bng cn i k ton ti ngy 31/12/X, Bo co kt qu kinh doanh, Bo co lu chuyn tin t v Thuyt minh bo co ti chnh nm ti chnh kt thc ngy 31/12/X c lp ngy ... ca Cng ty ABC t trang ... n trang ... km theo. Vic lp v trnh by bo co ti chnh ny thuc trch nhim ca Gim c cng ty. Trch nhim ca chng ti l a ra kin v cc bo co ny cn c trn kt qu kim ton ca chng ti. C s kin: Chng ti thc hin cng vic kim ton theo cc chun mc kim ton Vit Nam. Cc chun mc ny yu cu cng vic kim ton lp k hoch v thc hin c s m bo hp l rng cc bo co ti chnh khng cn cha ng cc sai st trng yu. Chng ti thc hin vic kim tra theo phng php chn mu v p dng cc th nghim cn thit, cc bng chng xc minh nhng thng tin trong bo co ti chnh; nh gi vic tun th cc chun mc v ch k ton hin hnh (hoc c chp nhn), cc nguyn tc v phng php k ton c p dng, cc c tnh v xt on quan trng ca Gim c cng nh cch trnh by tng qut cc bo co ti chnh. Chng ti cho rng cng vic kim ton ca chng ti a ra nhng c s hp l lm cn c cho kin ca chng ti. kin ca kim ton vin: Theo kin ca chng ti, bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu tnh hnh ti chnh ca cng ty ABC ti ngy 31/12/X, cng nh kt qu kinh doanh v cc lung lu chuyn tin t trong nm ti chnh kt thc ti ngy 31/12/X, ph hp vi chun mc v ch k ton Vit Nam hin hnh v cc quy nh php l c lin quan. CNG TY KIM TON XYZ Gim c (H v tn, ch k, ng du) S ng k hnh ngh... H Ni, ngy... thng... nm ... Kim ton vin (H v tn, ch k) S ng k hnh ngh...
PH L C S 02: V D : B O C O KI M T O N C H P N HN T O N PH N (C O N GHI T H M KI N ) CNG TY KIM TON XYZ a ch, in thoi, fax... S :.............. BO CO KIM TON V BO CO TI CHNH NM ... CA CNG TY ABC
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Knh gi: Hi ng qun tr v Gim c Cng ty ABC Chng ti ... (Xem Ph lc s 01). C s kin: (Xem Ph lc s 01) kin ca kim ton vin: Theo kin ca chng ti, bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu tnh hnh ti chnh ca cng ty ABC ti ngy 31/12/X, cng nh kt qu kinh doanh v cc lung lu chuyn tin t trong nm ti chnh kt thc ti ngy 31/12/X, ph hp vi chun mc v ch k ton Vit Nam hin hnh v cc quy nh php l c lin quan, tu thuc vo: - Khon doanh thu XX VN c chp nhn; - Khon chi XY VN c Hi ng qun tr thng qua. H Ni, ngy... thng... nm ... CNG TY KIM TON XYZ Gim c (H v tn, ch k, ng du) S ng k hnh ngh... Kim ton vin (H v tn, ch k) S ng k hnh ngh...
PH L C S 03 : V D : B O C O KI M T O N C H P N HN T N G PH N ( kin ngoi tr) CNG TY KIM TON XYZ a ch, in thoi, fax... S :.............. BO CO KIM TON V BO CO TI CHNH NM ... CA CNG TY ABC Knh gi: Hi ng qun tr v Gim c Cng ty ABC Chng ti ... (Xem Ph lc s 01). C s kin: (Xem Ph lc s 01) kin ca kim ton vin: Chng ti khng th tham gia kim k hng tn kho vo ngy 31/12/X, v ti thi im chng ti cha c b nhim lm kim ton. Vi nhng ti liu hin c n v chng ti cng khng th kim tra c ng n s lng hng tn kho ti thi im trn bng cc th tc kim ton khc. 37
Theo kin chng ti, ngoi tr nhng nh hng (nu c) n bo co ti chnh v l do nu trn, bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu tnh hnh ti chnh ca cng ty ABC ti ngy 31/12/X, cng nh kt qu kinh doanh v cc lung lu chuyn tin t trong nm ti chnh kt thc ti ngy 31/12/X, ph hp vi chun mc v ch k ton Vit Nam hin hnh v cc quy nh php l c lin quan. H Ni, ngy... thng... nm ... CNG TY KIM TON XYZ Gim c (H v tn, ch k, ng du) S ng k hnh ngh... Kim ton vin (H v tn, ch k) S ng k hnh ngh...
PH L C S 04: V D : B O C O KI M T O N C KI N T C HI (khng th a ra kin) CNG TY KIM TON XYZ a ch, in thoi, fax... S :.............. BO CO KIM TON V BO CO TI CHNH NM ... CA CNG TY ABC Knh gi: Hi ng qun tr v Gim c Cng ty ABC Chng ti ... (Xem Ph lc s 01). C s kin: (Xem Ph lc s 01) kin ca kim ton vin: Do nhng hn ch t pha n v m chng ti khng th kim tra c ton b doanh thu, cng khng nhn c cc bn xc nhn n phi thu t khch hng, v v tnh trng yu ca cc s kin ny, chng ti t chi a ra kin (hoc khng th a ra kin) ca mnh v bo co ti chnh ca n v. H Ni, ngy... thng... nm ... C N G T Y KI M T O N XY Z Gim c (H v tn, ch k, ng du) S ng k hnh ngh... Kim ton vin (H v tn, ch k) S ng k hnh ngh...
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PH L C S 05: V D B O C O KI M T O N C KI N KHN G C H P N H N ( kin tri ngc) CNG TY KIM TON XYZ a ch, in thoi, fax... S :.............. BO CO KIM TON V BO CO TI CHNH NM ... CA CNG TY ABC Knh gi: Hi ng qun tr v Gim c Cng ty ABC Chng ti ... (Xem Ph lc s 01). C s kin: (Xem Ph lc s 01) kin ca kim ton vin: Trong bo co ti chnh, gi tr TSC l XXX VN; khon vay cng ty B l XY VN khng phn nh trong s k ton v khng c chng t k ton xc minh... Theo kin chng ti, v nh hng trng yu ca nhng vn ni trn, bo co ti chnh phn nh khng trung thc v khng hp l trn cc kha cnh trng yu tnh hnh ti chnh ca cng ty ABC ti ngy 31/12/X, cng nh kt qu kinh doanh v cc lung lu chuyn tin t trong nm ti chnh kt thc ti ngy 31/12/X, khng ph hp vi chun mc v ch k ton Vit Nam hin hnh v cc quy nh php l c lin quan. H Ni, ngy... thng... nm ... C N G T Y KI M T O N XY Z Gim c (H v tn, ch k, ng du) S ng k hnh ngh... Kim ton vin (H v tn, ch k) S ng k hnh ngh...
PH L C S 06: V D : B O C O KI M T O N D O HAI C N G T Y KI M T O N C N G T H C HI N MT CU C KI M T O N CNG TY KIM TON A a ch, in thoi, fax... S:......... CNG TY KIM TON B a ch, in thoi, fax...
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BO CO KIM TON V BO CO TI CHNH NM ... CA CNG TY ABC Knh gi: Hi ng qun tr v Gim c Cng ty ABC Chng ti (Cng ty kim ton A v Cng ty kim ton B) kim ton bo co ti chnh gm: Bng cn i k ton ti ngy 31/12/X, Bo co kt qu kinh doanh, Bo co lu chuyn tin t v Thuyt minh bo co ti chnh nm ti chnh kt thc ngy 31/12/X c lp ngy ... ca Cng ty ABC t trang ... n trang ... km theo. Vic lp v trnh by bo co ti chnh ny thuc trch nhim ca Gim c cng ty. Trch nhim ca chng ti l a ra kin v cc bo co ny cn c trn kt qu kim ton ca chng ti. C s kin: (Xem Ph lc s 01) kin ca kim ton vin: (Xem Ph lc s 01, 02, 03, 04. 05) H Ni, ngy... thng... nm ... C N G TY KI M T ON A Gim c (H v tn, ch k, ng du) S ng k hnh ngh... C N G T Y KI M T O N B Gim c (H v tn, ch k, ng du) S ng k hnh ngh...
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PH L C S 07: V D B I N B N KI M T O N CNG TY KIM TON XYZ a ch, in thoi, fax... S :.............. BIN BN KIM TON Thc hin k hoch kim ton ti Tng cng ty X, T kim ton Cng ty kim ton XYZ tin hnh kim ton bo co ti chnh nm kt thc ngy 31/12/X, gm: Bng cn i k ton, Bo co kt qu kinh doanh, Bo co lu chuyn tin t v Thuyt minh bo co ti chnh ca X nghip ABC (l n v ph thuc Tng Cng ty X) c lp ngy ... (km theo). Hm nay, ngy... ti Vn phng X nghip ABC, chng ti, gm c: 1- i din X nghip ABC: ng (B)... Chc v... 2- i din Cng ty kim ton: ng (B)... Chc v... cng nhau thng nht cc vn lin quan ti kt qu kim ton cho nm ti chnh kt thc ngy 31/12/X ca X nghip ABC, nh sau: T kim ton thuc Cng ty Kim ton XYZ thc hin cng vic kim ton theo cc chun mc kim ton Vit Nam, kim tra chng t, s sch, bo co ti chnh, thc hin kim k kho hng... t ngy ... n ngy .... kt qu nh sau: I- T chc v chc nng, nhim v ca X nghip ABC: - X nghip ABC c thnh lp theo Quyt nh s ... ngy ... - Chc nng, nhim v... II- Ch k ton p dng: X nghip ABC thc hin cng tc k ton theo ch k ton Vit Nam (hoc...). Hnh thc k ton l hnh thc Nht k chung (hoc...) (Nu cc chnh sch k ton ch yu m X nghip ABC p dng) III- S liu k ton: 1- Bng cn i k ton ti ngy 31/12/X 2- Tng hp doanh thu v thu nhp khc nm X 3- Tng hp chi ph nm X 4- S liu khc... (Ghi li nhng s liu iu chnh c s nht tr hoc nhng s liu cha nht tr, km theo cc bo co ti chnh trc khi kim ton v bo co ti chnh sau khi iu chnh theo kin ca kim ton vin - nu c) IV- Cc vn tn ti lin quan n h thng k ton v h thng kim sot ni b X nghip ABC: (M t tng vn cn tn ti, nh hng c th c n bo co ti chnh, gi cch thc gii quyt, v kin tip thu hay gii trnh ca Gim c (hoc ngi i din X nghip). kin nhn xt ca kim ton vin: Theo kin ca kim ton vin, bo co ti chnh ca X nghip ABC ... (chi tit kin ca kim ton vin) kin ca Ban Gim c X nghip ABC (nu c) (Nu hai bn cng nht tr kin ca kim ton vin th ghi chung cu: Bin bn kim ton ny c hai bn cng nht tr). 41
Bin bn ny c lp thnh hai (2) bn, X nghip ABC gi mt bn, Cng ty kim ton XYZ gi mt bn. I DIN X NGHIP ABC Gim c (H v tn, ch k, ng du) ..., ngy ... thng ... nm ... I DIN CNG TY KIM TON XYZ Kim ton vin (H v tn, ch k) S ng k hnh ngh...
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CHUN MC S 250 X E M X T T N H TU N T H PH P L U T V C C QU Y N H T R ON G KI M T ON B O C O T I C H N H (Ban hnh theo Quyt nh s 219/2000/Q-BTC ngy 29 thng 12 nm 2000 ca B trng B Ti chnh) QUI NH CHUNG 01. Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc, th tc c bn lin quan n kim ton vin v cng ty kim ton khi xem xt tnh tun th php lut v cc quy nh ca n v c kim ton trong qu trnh kim ton bo co ti chnh. 02. Khi lp k hoch v thc hin cc th tc kim ton, khi nh gi kt qu v lp bo co kim ton, kim ton vin v cng ty kim ton phi ch n vn n v c kim ton khng tun th php lut v cc quy nh c lin quan c th nh hng trng yu n bo co ti chnh. Mc d trong mt cuc kim ton bo co ti chnh khng th pht hin ht mi hnh vi khng tun th php lut v cc quy nh c lin quan. 03. Vic nh gi v xc nh hnh vi khng tun th php lut v cc quy nh ni chung khng phi l trch nhim ngh nghip ca kim ton vin v cng ty kim ton. Trng hp phi xc nh hnh vi khng tun th php lut v cc quy nh lm nh hng trng yu n bo co ti chnh th kim ton vin v cng ty kim ton phi tham kho kin ca chuyn gia php lut hoc c quan chc nng c lin quan. 04. Quy nh v hng dn v trch nhim ca kim ton vin v cng ty kim ton trong vic xem xt gian ln v sai st trong mt cuc kim ton bo co ti chnh c quy nh trong mt chun mc ring khc m khng quy nh trong chun mc ny. 05. Chun mc ny p dng cho cuc kim ton bo co ti chnh v cng c vn dng cho kim ton thng tin ti chnh khc v cc dch v lin quan ca cng ty kim ton. Chun mc ny khng p dng cho cuc kim ton tun th do cng ty kim ton thc hin c lp thnh hp ng ring. Kim ton vin v cng ty kim ton phi tun th cc quy nh ca chun mc ny khi xem xt tnh tun th php lut v cc quy nh trong qu trnh kim ton bo co ti chnh. n v c kim ton v cc bn s dng kt qu kim ton phi c nhng hiu bit cn thit v cc nguyn tc v th tc quy nh trong chun mc ny thc hin trch nhim ca mnh v phi hp cng vic vi kim ton vin v cng ty kim ton gii quyt cc mi quan h trong qu trnh kim ton. Cc thut ng trong chun mc ny c hiu nh sau: 06. Php lut v cc quy nh: L nhng vn bn quy phm php lut do cc c quan c thm quyn ban hnh (Quc hi, U ban Thng v Quc hi, Ch tch nc, Chnh ph, Th tng Chnh ph, cc B v c quan ngang B, c quan thuc Chnh ph; vn bn lin tch ca cc c quan, t chc c thm quyn, Hi ng Nhn dn v U ban Nhn dn cc cp v cc c quan khc theo quy nh ca php lut); cc vn bn do cp trn, hi ngh nghip, Hi ng qun tr v Gim c quy nh khng tri vi php lut, lin quan n hot ng sn xut, kinh doanh v qun l kinh t, ti chnh, k ton thuc lnh vc ca n v. 07. Khng tun th: L ch nhng hnh vi thc hin sai, b st, thc hin khng y , khng kp thi hoc khng thc hin php lut v cc quy nh d l v tnh hay c ca n v. Nhng hnh vi ny bao gm hnh vi ca tp th, c nhn di danh ngha n v hoc ca nhng ngi i din cho n v gy ra. Chun mc ny khng cp n hnh vi khng tun th do tp th hoc c nhn ca n v gy ra nhng khng lin quan n bo co ti chnh ca n v. NI DUNG CHUN MC 43
Trch nhim ca n v c kim ton trong vic tun th php lut v cc quy nh 08. Gim c (hoc ngi ng u) n v c kim ton c trch nhim m bo cho n v tun th ng php lut v cc quy nh hin hnh; ngn nga, pht hin v x l nhng hnh vi khng tun th php lut v cc quy nh trong n v. 09. n v c kim ton phi p dng cc bin php v th tc nhm ngn nga, pht hin nhng hnh vi khng tun th php lut v cc quy nh, gm: - Nm bt kp thi yu cu ca php lut v cc quy nh lin quan n hot ng ca n v, v c cc bin php thc hin nhng yu cu ; - Thit lp v vn hnh mt h thng kim sot ni b thch hp v hiu qu; - Xy dng v thc hin cc quy tc trong hot ng kinh doanh ca n v, c bin php theo di, khen thng, k lut kp thi; - S dng dch v t vn php lut, k c dch v t vn ti chnh, k ton thc hin ng cc yu cu ca php lut v cc quy nh; - T chc b phn kim ton ni b ph hp vi quy m v yu cu ca n v; - Lu tr y cc vn bn php lut v cc quy nh lin quan m n v phi tun th v nhng ti liu c lin quan n cc v tranh chp, kin tng. Xem xt ca kim ton vin v tnh tun th php lut v cc quy nh 10. Trch nhim ca n v c kim ton l phi tun th php lut v cc qui nh. Thng qua vic kim ton bo co ti chnh hng nm, kim ton vin v cng ty kim ton s gip cho n v c kim ton ngn nga, pht hin mt phn cc hnh vi khng tun th php lut v cc qui nh. 11. Cng vic kim ton lun phi chu ri ro kim ton l rt kh pht hin ht mi sai st lm nh hng trng yu n bo co ti chnh, k c khi cuc kim ton c lp k hoch v tin hnh thn trng, ng theo chun mc kim ton. Nguyn nhn ri ro kim ton gm: - H thng kim sot ni b v h thng k ton ca n v khng p ng c y yu cu ca cc vn bn php lut v cc quy nh c lin quan n hot ng v bo co ti chnh ca n v; - H thng kim sot ni b v h thng k ton c nhng hn ch tim tng trong vic ngn nga v pht hin sai phm, nht l nhng sai phm do hnh vi khng tun th php lut v cc quy nh; - Kim ton vin s dng phng php chn mu; - Bng chng kim ton thng c tnh xt on v thuyt phc nhiu hn l tnh khng nh chc chn; - n v c th c tnh che du nhng vi phm ca mnh (V d: Thng ng, che du, gi mo chng t, c tnh hch ton sai...) hoc c tnh cung cp sai thng tin cho kim ton vin. 12. Khi lp k hoch v thc hin kim ton, kim ton vin v cng ty kim ton phi c thi thn trng ngh nghip (theo quy nh ti Chun mc kim ton Vit Nam s 200), phi ch n hnh vi khng tun th php lut v cc quy nh dn n sai st nh hng trng yu n bo co ti chnh. Khi pht hin thy mt hnh vi c khng tun th php lut v cc quy nh, kim ton vin phi tnh n kh nng n v cn c nhng vi phm khc na. Ngc li, nu hnh vi l v tnh, kim ton vin khng nht thit phi p dng yu cu trn. 13. Trng hp lut php qui nh hoc mt hp ng kim ton c yu cu phi bo co v vic tun th nhng iu khon nht nh ca cc quy nh php lut, kim ton vin v cng ty kim ton phi lp k hoch kim tra vic tun th ca n v c kim ton v nhng iu khon ny. 14. lp k hoch kim ton, kim ton vin phi c s hiu bit tng th v php lut v cc quy nh lin quan n hot ng v ngnh ngh kinh doanh ca n v c kim ton; phi nm c cch thc, bin php thc hin php lut v cc quy nh ca n v. Kim 44
ton vin phi ch n cc quy nh m nu vi phm nhng quy nh ny s gy nh hng trng yu n bo co ti chnh, hoc nh hng n kh nng hot ng lin tc ca n v c kim ton. 15. hiu bit tng th v php lut v cc quy nh c lin quan n n v c kim ton, kim ton vin p dng nhng bin php sau y: - S dng cc kin thc hin c lin quan n hot ng v ngnh ngh kinh doanh ca n v; - Yu cu n v cung cp v gii trnh v nhng qui nh v th tc ni b ca n v lin quan n vic tun th php lut v cc quy nh; - Trao i vi lnh o n v v php lut v cc quy nh c nh hng trng yu n bo co ti chnh ca n v; - Xem xt cc qui nh v th tc gii quyt c th ca n v khi xy ra tranh chp hoc x pht; - Tho lun vi nhng c quan chc nng lin quan, chuyn gia t vn php lut v c nhn khc hiu bit thm v php lut v cc quy nh lin quan n hot ng ca n v. 16. Da trn nhng hiu bit tng th v php lut v cc quy nh lin quan n hot ng ca n v c kim ton, kim ton vin v cng ty kim ton phi tin hnh cc th tc cn thit xc nh hnh vi khng tun th php lut v cc quy nh lin quan n qu trnh lp bo co ti chnh, c bit phi ch n cc th tc sau: - Trao i vi Gim c (hoc ngi ng u) n v c kim ton v vic tun th php
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